TMI Blog2018 (7) TMI 965X X X X Extracts X X X X X X X X Extracts X X X X ..... of nitrogen fixation, solubilizing phosphorus, and stimulating plant growth through the synthesis of growth-promoting substances. Bio-Fertilizers, other than those put up in Unit Container and bearing a brand name will covered under Schedule I of rate of GST on Goods and would attracts NIL rate of duty and if the Bio-Fertiliser is put up in Unit Container and bears a brand name, it would be taxable under GST @ 5%. Ruling:- The goods (Bio Fertilizer or Organic Manure); other than those put up in Unit Container and bearing a brand name; will be covered under Schedule I of rate of GST on Goods and attracts NIL rate of duty & The goods (Bio Fertilizer or Organic Manure); put up in Unit Container and bearing a brand name, will be taxable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri B.S.Yadev, Managing Director, who appeared as representative of applicant for personal hearing on 15.06.2018. During the PH he reiterated the submission already made in the application for Advance Ruling. He requested that the case may be decided as per the submission made earlier in Advance Ruling Application. 4.2 The jurisdictional officer in his/her comments has stated that Bio Fertilizers are not covered under the definition of Organic Fertilizers . Organic fertilizers means substance made up of one or more unprocessed materials of biological nature (plant/animal) and may include unprocessed minerals materials that have been altered through micro biological decomposition process. While Bio fertilizers means the product containin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to fix atmospheric nitrogen. b. Azospirillum lipoferum is another bacterium which lives in loose association with some grasses, rice, maize and rice. c. Azotobacter, Clostridium, Aerobacter, Methanobacterium are free living bacteria which fix atmospheric nitrogen. d. The leaves of Azolla (an aquatic pteridophyte) have large number of plants of Anabaena (a blue green algae) which have the capacity to fix atmospheric nitrogen which is made available to Azolla. e. Many free living blue-green algae (Anabaena, Nostoc, Aulosira) fix atmospheric nitrogen. Nostoc is placed in the rice crop and provides nitrogen to rice. f. Mycorrhiza : It is the symbiotic relationship between roots of higher plants and fungi. 6.2 As regard the cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -8-2002 dismissed on merits the Civil Appeal Nos. 4970-72 of 2002 filed by Commissioner of Central Excise against the CEGAT order Nos. 74-81/2001-C, dated 31-5-2001 and reported in 2001 (131) E.L.T. 355 (Tri.) (Northern Minerals Ltd. v. Commissioner). While dismissing the Civil Appeal the Supreme Court passed the following order :- The Appellate Tribunal in its order, in question had held that Dhanzyme is a bio-fertiliser being a plant growth promoter only, thus classifiable under sub-heading 3101.00 of Central Excise Tariff Act, 1985 and chargeable to nil rate of duty and not classifiable under sub-heading 3808.20 ibid as plant growth regulator. 7. Therefore the Bio-Fertilizers, other than those put up in Unit Container and bea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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