Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (7) TMI 846 - CESTAT HYDERABADClassification of goods - micronutrients - classified under CTH 3105 of CETA or under CTH 3808 of CETA? - Department took the view that micronutrient products remain excluded from classification under CET 3105 and that the products should be classified only as Plant Growth Regulator under CETA 3808.20 - Held that: - similar issue decided in the case of CCE & ST Hyderabad-IV Vs Aries Agrovet Industries Limited, [2017 (7) TMI 289 - CESTAT HYDERABAD] wherein it was held that micronutrients will require to be classified as other fertilisers in CETH 3105 - since the issue per se relates to a dispute on interpretation of classification, there cannot be any imposition of penalty or for that matter confiscation of goods, land & machinery and the orders imposing such penalties or confiscating such goods etc. in the impugned order is set aside - appeal allowed in toto - decided in favor of Appellant.
|