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2020 (3) TMI 908 - AT - Central ExciseMis-classification of goods - Plant Growth Regulators (Micronutrients) - Bio-fertilizers - Bio-pesticides - whether Plant Growth Regulators under Chapter Heading 3808of Chapter 38 to the First Schedule of the Central Excise Tariff Act? - HELD THAT:- The issue is no more res integra as this very Bench of the Tribunal has settled the issue in favour of the assessee in the case of DR K.R.K. REDDY, DIRECTOR, SRI BIO TECH LABORATORIES LTD VERSUS COMMISSIONER OF CUSTOMS, CENTRAL EXCISE & SERVICE TAX, HYDERABAD – I (VICE-VERSA) [2019 (8) TMI 1251 - CESTAT HYDERABAD] where it was held that the demand raised by the department classifying them as Plant Growth Regulators under 3808 cannot sustain - demand set aside. Bio-pesticides of microbial origin - Whether classified under Chapter Heading 3808 as against tariff item 3002of the Central Excise Tariff Act? - HELD THAT:- This Bench has followed the decision of T. STANES & CO. VERSUS COMMISSIONER OF CENTRAL EXCISE, COIMBATORE [2008 (10) TMI 109 - CESTAT, CHENNAI] to hold that the demand of duty classifying the said products under Chapter Headings 3105 and 3808 cannot sustain and consequently, the same were set aside. The Bench further held that the current classification of the products are under Chapter Heading 3002 attracting nil rate of duty. Bio-fertilizers of plant and animal origin and Bio-pesticides of plant/vegetable origin - HELD THAT:- The re-classification on this having been accepted by the assessee under Chapter Headings 3105 1000 and 3808 9910 respectively, the duty demand on this is sustained. Demand of interest and penalty - HELD THAT:- Since the issue is with respect to classification and interpretation of tariff headings, we are of the view that penalties may not be warranted and hence, the same are set aside. The interest, however, since mandatory, is also sustained. Appeal allowed in part.
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