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2019 (11) TMI 425

..... hemical examination by competent chemical laboratory the aspect of whether the goods are only Plant Growth Enhancers or they also have capability of regulating the plant growth cannot be ascertained. The matter remanded to Original Adjudicating Authority i.e. Commissioner with direction to get the goods examined by departmental chemical laboratory i.e. CRCL to decide whether the goods manufactured by manufacturer are Plant Growth Regulators or Plant Growth Enhancers - appeal allowed by way of remand. - Appeal Nos. E/70681/2016 And 71060/2018-EX[DB] - Final Order Nos. - 70719-70720/2019 - 7-3-2019 - Hon ble Mrs. Archana Wadhwa, Member (Judicial) And Hon ble Mr. Anil G. Shakkarwar, Member (Technical) Shri Sandeep Kumar Singh (Dy. Commr.) AR A .....

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..... manded. The said two show cause notices were adjudicated through Order-in-Original dated 16/03/2016 wherein the learned Original Authority has accepted the same to be falling under Chapter 31. Aggrieved by the said order Revenue is in appeal before this Tribunal. The contention of Revenue is that the manufacturer has claimed the goods manufactured by them to be Plant Growth Enhancers and goods under Chapter 38 are Plant Growth Regulators and Plant Growth Regulators also enhance the growth to certain extent and the Original Authority has not ascertained the chemical composition of the goods and without ascertaining the chemical composition he has decided the goods to be falling under Chapter 31. 3. In the other appeal similar show cause noti .....

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..... ant Growth Enhancers or they also have capability of regulating the plant growth cannot be ascertained. We note that the Plant Growth Regulators also allow the enhancement of growth to a certain required extent and after achieving the said sufficient growth can stop further growth and this is how they function as regulators. We, therefore, set aside the impugned order and remand the matter to Original Adjudicating Authority i.e. Commissioner with direction to get the goods examined by departmental chemical laboratory i.e. CRCL to decide whether the goods manufactured by manufacturer are Plant Growth Regulators or Plant Growth Enhancers and accordingly decide the matter taking into consideration of following decisions:- 1. Transpeck Industry .....

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