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2018 (7) TMI 985 - CESTAT CHENNAIClassification of goods - various Bio-products namely, Azospirillum, Phosphobacterium, VAM, Beauvemet, Trichoderma Viride, Pseudomonas Fluorescens - whether these micro-organisms fall under classification 3808, as contended by the Department, or would fall under 3002, as claimed by the respondents? Held that:- It can be seen that Chapter 38 deals with insecticides, rodenticides and other miscellaneous chemical products whereas 3002 deals with micro- organisms which are living organisms - The Tribunal in the case of T. Stanes and Co. [2008 (10) TMI 109 - CESTAT, CHENNAI] has held that CH 3808 doesn’t cover insecticides & fungicides with cultures of microbes as basis, impugned microbes were cultures of micro-organisms which aided growth of plants and were classifiable u/ch 3002. The Commissioner (Appeals) has rightly classified the impugned goods under 3002 - appeal dismissed - decided against Revenue.
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