Unlawful outward remittances via Hawala using proforma invoices and electronic records proved; documents admitted, directors penalised, penalties redu...
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Broker trading-system "technical glitch" redefinition and narrowed incident-reporting regime for large IBT/STWT brokers requiring 2-hr notice and 14-w...
AAR held that the imported product "Flamberge," a bio-stimulant, is not classifiable as a fertilizer under CTH 3101 but as a plant growth regulator under CTH 3808, specifically CTI 38089340. The Authority found that, although the product contains nitrogen (7.90%), its essential character is derived from amino acids and peptides (minimum 46.9% by weight), which act as active ingredients. These components function not as nutrients compensating soil deficiency but as agents stimulating plant growth, metabolism, root development, nutrient absorption and stress management. Applying GRI 1 and Rule 3(a), the more specific description as plant growth regulator was preferred over fertilizer classification.
AAR held that the imported product "Flamberge," a bio-stimulant, is not classifiable as a fertilizer under CTH 3101 but as a plant growth regulator under CTH 3808, specifically CTI 38089340. The Authority found that, although the product contains nitrogen (7.90%), its essential character is derived from amino acids and peptides (minimum 46.9% by weight), which act as active ingredients. These components function not as nutrients compensating soil deficiency but as agents stimulating plant growth, metabolism, root development, nutrient absorption and stress management. Applying GRI 1 and Rule 3(a), the more specific description as plant growth regulator was preferred over fertilizer classification.
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