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TMI Blog2024 (12) TMI 1189X X X X Extracts X X X X X X X X Extracts X X X X ..... he same as plant growth regulator under Central Excise Tariff item 3808.9340. We find that as stated by the learned advocate, the matter stands covered by the coordinate bench decision in relation to the same product in the matter of M/s. Godhrej Agrovet Limited Vs. Commissioner of CGST Kolhapur as reported in 2023 (5) TMI 299- CESTAT Mumbai wherein the same product i.e. 'Zymegold Plus' was involved and the findings in the referred case are as follows:- Para "12. Evidences have also been produced by the appellants in support of their submissions that the product manufactured and sold by them are commercially/commonly known and marketed as fertilizers. Timo and again Hon'ble Supreme Court has laid down that in such a situation resort s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt's own cases on identical issue for the earlier period but we are afraid that it cannot be accepted, as the Tribunal in appellant's own case for the earlier period vide its order dated 29.7.2022 has allowed the Appeals filed by them for the period November, 2006 to June, 2011 and held that the product Zymegold Plus is a fertilizer and we see no reason to differ with the same as the department has falled to produce any document to show that the same has been challenged in appeal anywhere by the department or that any stay of the said order has been obtained by the department. The reasoning given by the Tribunal for Zymegold Plus is equally applicable for Dripzyme also as it also contains seaweed extract based product alongwith vari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... annot be changed at all as the Excise Act is a complete code in itself and the authorities herein have to act within the four comers of the said statute. 15. In view of the discussions made in the preceding paragraphs and particularly the decision of the Tribunal in appellant's own case, we are of the considered view that the impugned order is liable to be set aside as the products in issue are fertilizers and therefore the appellants have rightly classified their products. The appeals are accordingly allowed with consequential relief, if any, as per law." Confronted with the situation, learned AR has no serious objection and fairly reiterates the findings as made by the learned Commissioner without the Commissioner benefiting from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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