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The case pertains to the classification of goods, specifically Biovita, under the appropriate Central Excise Tariff heading. The show cause notice relied on a CBEC Circular prescribing that micronutrients cannot be classified under Chapter 31 as 'fertilizer' and the appellants' previous classification of the goods under different headings. However, subsequent to the impugned order, the classification issue between Chapters 31 and 38 was referred to a Larger Bench in the case of PI Industries, the principal manufacturer. As the products in the instant case are similar in nature, the principles laid down by the Larger Bench in PI Industries' case would apply. Consequently, the impugned order is set aside, and the matter is remanded to the original adjudicating authority for a fresh decision in light of the Larger Bench's observations in PI Industries' case. The appeal is allowed by way of remand.
The case pertains to the classification of goods, specifically Biovita, under the appropriate Central Excise Tariff heading. The show cause notice relied on a CBEC Circular prescribing that micronutrients cannot be classified under Chapter 31 as 'fertilizer' and the appellants' previous classification of the goods under different headings. However, subsequent to the impugned order, the classification issue between Chapters 31 and 38 was referred to a Larger Bench in the case of PI Industries, the principal manufacturer. As the products in the instant case are similar in nature, the principles laid down by the Larger Bench in PI Industries' case would apply. Consequently, the impugned order is set aside, and the matter is remanded to the original adjudicating authority for a fresh decision in light of the Larger Bench's observations in PI Industries' case. The appeal is allowed by way of remand.
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