Imported seaweed extract provisionally released on bond only; declaratory rejection set aside; appellate decision due within section 128-A(4-A) three ...
Page of 4823
Press 'Enter' after typing page number.
9341 to 9360 of 96456 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4823 
Join Channel 
