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2016 (8) TMI 889 - CESTAT NEW DELHI

2016 (8) TMI 889 - CESTAT NEW DELHI - 2016 (338) E.L.T. 734 (Tri. - Del.) - Classification - whether the appellantsí final product is required to be classified as Plant Growth Regulator falling under Tariff Sub-heading 3808.10, as contended by the Revenue or the same is required to be classified as Bio-fertilizer falling under Chapter Sub-heading No. 3808.20 of CETA, attracting nil rate of duty - Held that:- the Commissioner (Appeals) in the present impugned order has followed the earlier Order- .....

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esh Aggarwal, DR for the appellant Shri Shekhar Vyas, Advocate for the respondent. ORDER The issue involved in the present appeal of the Revenue is as to whether the appellants final product is required to be classified as Plant Growth Regulator falling under Tariff Sub-heading 3808.10, as contended by the Revenue or the same is required to be classified as Bio-fertilizer falling under Chapter Sub-heading No. 3808.20 of Central Excise Tariff Act, attracting nil rate of duty. 2. Commissioner (App .....

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onsideration the report of the chemical examiner, New Delhi as also the report from National Bio-fertilizer Development Centre, Ghaziabad. By considering both the reports as also the other facts, a detailed order was passed by Commissioner (Appeals), which has been followed by the Appellate Authority in the present case. It is not the Revenue s case that the earlier Order-in-Appeal which was in the favour of the said respondent, stands challenged by them and stands reversed by any higher appella .....

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