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2018 (5) TMI 199 - AT - Central ExciseBenefit of N/N. 56/02-CE dated 14.11.2002 - Classification of goods - Vipul Booster - whether the product is classifiable under sub heading 3101.00 of Central Excise Tariff Act? - Held that: - As this Tribunal in the case of Bahar Agrochem & Feeds Pvt Ltd., Versus Commissioner of Central Excise, Pune [2011 (2) TMI 600 - CESTAT, MUMBAI] has held that the correct classification of the Vipul Booster is an insecticide under heading 3808.10 instead of plant growth regulator under heading 3808.20 of the Central Excise Tariff - the classification sought by the Revenue under sub heading 3101.00 as fertilizer is not applicable to the facts of the present case. Appeal allowed - decided in favor of appellant.
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