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The CESTAT allowed the appellant's appeal and set aside the Commissioner (Appeals) order insofar as it denied classification of the impugned micro-nutrient product as an "other fertilizer." Applying Chapter Note 6 to Ch.31 and relevant administrative guidance, the Tribunal held the product, containing essential fertilizing elements (including nitrogen and phosphorus as confirmed by chemical analysis), falls under CETH 3105 rather than as plant growth regulator under CETH 3808. The Tribunal treated the issue as periodical and endorsed the earlier bench's reasoning resolving the 2007-2011 period in the appellant's favour, thereby quashing the adverse portions of the impugned order.
The CESTAT allowed the appellant's appeal and set aside the Commissioner (Appeals) order insofar as it denied classification of the impugned micro-nutrient product as an "other fertilizer." Applying Chapter Note 6 to Ch.31 and relevant administrative guidance, the Tribunal held the product, containing essential fertilizing elements (including nitrogen and phosphorus as confirmed by chemical analysis), falls under CETH 3105 rather than as plant growth regulator under CETH 3808. The Tribunal treated the issue as periodical and endorsed the earlier bench's reasoning resolving the 2007-2011 period in the appellant's favour, thereby quashing the adverse portions of the impugned order.
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