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2018 (11) TMI 1512 - AT - Central ExciseClassification of goods - Zymegold - whether classified as ‘plant growth regulator’ under heading 310100 of the First Schedule to the Central Excise Tariff Act, 1985 or as ‘fertilisers’? - Held that:- In the context of unscientific approach to re-classification, there have been occasions of non-conformity to settled principles that should govern adjudication, appeal and remand which has been the primary contention in the proceedings before the first appellate authority. The first appellate authority has found the blatant disregard thereof to be sufficient to hold in favour of the present respondents. The test result, on which the scientist-expert has ventured to classify the product, does not dispute the presence of nitrogen and chlorine. That should suffice to characterize the product as ‘fertilizer’ based on the decision of the Tribunal in Commissioner of Central Excise, Mumbai-II v. Aries Agro-vet Industries Ltd [2018 (6) TMI 1070 - CESTAT MUMBAI]. Appeal dismissed - decided against Revenue.
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