TMI Blog2018 (2) TMI 1454X X X X Extracts X X X X X X X X Extracts X X X X ..... r’ and a ‘plant growth regulator’. While fertilizer is generally for promoting the growth of plant or crop for desired increased harvest, the plant growth regulators work on specific areas resulting in modified growth or even retardation of certain growth - n the absence of chemical test in the present imports the classification has necessarily to be done based on documents recovered, literature filed by the appellant. When specifically asked about availability of current imports or samples from past imports, no such samples were available and no imports currently. In such situation the classification has to be done with available literature and import documents only. The matter has to go back to the Original Authority to re-decide the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , anti-sprouting products and plant growth regulators etc. Upon such re-classification the consequences will be differential duty and penal proceedings against the appellant. The Original Authority held against the appellant and confirmed the differential duty demand due to such re-classification alongwith penalties under Section 114A and 114AA of the Customs Act, 1962. The three individual appellants were also imposed with penalty under Section 112 and 114AA of the Customs Act, 1962. 2. The learned Counsel appearing for all the appellants submitted on the following lines :- (a) they have been importing the impugned goods from 2010 onwards. In fact, they have initially classified the goods under Heading 3105. The Revenue raised vario ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Committee cannot be the guiding principle for deciding the classification under Customs ; (e) relying on the Chapter note 1 (a) (2) of Chapter 38 it is submitted that the product imported by the appellant are in bulk form and required further dilution for sale to retailers. They are traders selling it to further traders who made the product fit for retail sale. As such, classification under 3808 is barred . 3. Contesting the imposition of penalties, it is submitted that the import of the impugned goods have been assessed and cleared for the past many years and the products are physically examined, literature studied and thereafter assessments were done. As already noted in 2010 detailed enquiries were also made. If the classifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ors work on specific areas resulting in modified growth or even retardation of certain growth. Without further going into the technicalities, we note that the experts who are dealing with the products of Indian market namely, Central Insecticides Board Registration Committee and also the statutory provisions of Insecticides Act clearly recognize Brassinolide as plant growth regulator. The Board s classification dated 06/04/2016 also elaborately discusses about the scope of fertilizer and plant growth regulators for customs purposes. The impugned goods are listed by the said circular as growth stimulators for agricultural and horticulture crops. This clarification has been issued after detailed examination of technical literature as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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