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2008 (5) TMI 14 - SC - Central Excise
Classification of "micronutrient" compounds for the purpose of excise duty - According to the Department, micronutrient is a 'Plant Growth Regulator' ("PGR" for short), therefore, it falls under CSH 3808.20 of the Central Excise Tariff as a chemical product whereas according to the assessee it falls under CSH 3105.00 (other fertilizers) - Since the matter is controversial, the extended period of limitation is not invokable - matter remanded to examine the method of manufacture.