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2018 (8) TMI 1089 - AT - Central ExciseClassification of goods - BIOSTAR - whether the goods manufactured by the appellant that is BIOSTAR, is classifiable as Plant Growth Regulators under Chapter Heading No.38089340 of first schedule Central Excise Tariff Act,1985 or the same is classifiable as Plant Growth promoter (fertilizer)? Held that:- The product is highly of Chemical in nature. The classification can be decided only after proper Chemical test. On query from the bench, both sides referred to test report of Chemical Examiners which states as ‘Literature available in Laboratory and the ingredients used in the manufacture suggests it is a synthetic formulation for plant use’ - From this report it is not clear that as per the nature of the product and ingredient exist own the product is Plant Growth Regulator or Bio Plant Promoter. The Department should seek for a clear report from the Chemical Examiner that as per composition of the product in report already given by the Chemical Examiner, whether the product is a Plant Growth Regulator as claimed by the department as the Bio Plant Promoter (Fetilizer), as per the claim of the appellant - appeal allowed by way of remand.
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