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2018 (12) TMI 496 - AT - Central ExciseClassification of goods - Import of Siapton 10L in 200Ltr drums and the same is repacked and sold - appellant sought classification of the product under Chapter heading 31 where repacking, labeling does not amount to manufacture, while the Revenue has sought to classify the product under Chapter heading 38 where repacking, labeling etc. amounts to manufacture - whether impugned goods merit classification under Chapter heading 31 or under Chapter heading 38 - Difference of opinion. Held that:- As there is difference of opinion, the issue needs to be referred to a Larger Bench for determination of following question:- Is it necessary for a plant growth promoter to be able to simultaneously inhibit growth or otherwise modify (apart from promotion) plant processes, to qualify as plant growth regulator under heading 3808 of Central Excise Tariff Act, 1985? The registry may place the file before the Hon'ble President to constitute a larger bench to resolve this issue.
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