9911796707
TMI Blog2025 (1) TMI 960X X X X Extracts X X X X X X X X Extracts X X X X ..... p Plus)". The said goods imported from USA were classified under Customs Tariff Item (CTI) 3101 0099. The B/Es filed by the appellants were self-assessed and the assessed duty declared therein was paid by the appellants and accordingly, the goods were cleared for home consumption. Subsequent to clearance of the imported goods, the Department had conducted a post audit and observed that the imported goods i.e. Liquid Seaweed Concentrate (Crop Plus) is classifiable under CTI 3809 9340 and the concessional rate of Basic Customs duty claimed by the appellant under Serial No. 196 of Notification No. 12/2012- Cus. dated 17.03.2012 shall not be available. On the basis of such audit observation, the Department had issued a show-cause notice dated 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as mentioned in paragraph 5 therein. In support of change in classification of the imported goods, the SCN had not specifically assigned any reason as to why the classification of the said product was changed from CTI 3101 00 99to CTI 3808 9340. Further, we also find that in support of the classification of imported goods under CTI 3808 93 40,the authorities below have stated the reason that the said goods contains very negligible percentage of Nitrogen/Phosphorous/Potash (NPK) and micro nutrients and thus, the vital role played in respect of the imported goods is towards plant growth regulator and the same is appropriately be classified under CTI 3808 9340. However, on perusal of the certificate of analysis available in the case file, we f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wth by promoting or inhibiting certain functions such as flowering, fruit setting, and root development. In a nutshell, fertilizers provide essential nutrients for plant growth, while plant growth regulators control specific aspects of plant growth and development." 5. In the present case, since the chemical analysis report submitted by the Research and Development Unit of the manufacturer-exporter had confirmed that the composition would constitute as Fertilizer and as per the order of the Larger Bench of the Tribunal (supra), the imported goods cannot be considered as Plant Growth Regulator for classification under CTI 3808 9340. 6. In view of the above, we do not find any merits in the impugned order, insofar it has upheld the classif ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
