Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (8) TMI 1251 - AT - Central ExciseClassification of goods - Multi Micro Nutrient Mixtures etc. - classified under 3105 of Central Excise Tariff Act 1985 or under Chapter heading 3808 9340 attracting higher rate of duty, as Plant Growth Regulators - HELD THAT:- The issue as to the classification of Micronutrients has been clarified by the Board vide Circular No. 1022/10/2016-CX dated 06.04.2016. It is explained in the circular that Plant Growth Regulators are different from nutrients (Micronutrients) - The Tribunal in the case of N SREENIVASA RAO, DIRECTOR, SHIVASHAKTHI BIO TECHNOLOGIES LIMITED VERSUS CCEC AND ST, HYDERABAD-I [2018 (5) TMI 533 - CESTAT HYDERABAD] had occasion to analyze the very same issue and observed that Micronutrients are properly classifiable under Chapter heading 3105 of CETA 1985 and not under heading 3808 - thus, the Micronutrients (single/multi) have to be classified under 3105 only - demand raised by the department classifying them as Plant Growth Regulators under 3808 cannot sustain and requires to be set aside. Bio-pesticides/bio-fertilizers of microbial origin - classified under 3105 or under 3002? - HELD THAT:- The Tribunal in the case of T. STANES & CO. VERSUS COMMISSIONER OF CENTRAL EXCISE, COIMBATORE [2008 (10) TMI 109 - CESTAT, CHENNAI] has analyzed the said issue and held that the correct classification of these items is under 3002 and not 3808 - correct classification of these products are under 3002, attracting nil rate of duty - the demand of duty classifying the said products under 3105 and 3808 cannot sustain and requires to be set aside. Bio-pesticides / bio-fertilizers of plant / animal origin - classified under 3105 or under 3808 of CETA, 1985? - penalties - HELD THAT:- The original authority has set aside the demand beyond the normal period observing that the issue is of classification as well as interpretation - the entire issue is with respect to classification and interpretation of Tariff headings, we are of the considered opinion that the penalties imposed are unwarranted and require to be set aside. Appeal allowed in part.
|