https://www.taxtmi.com/caselaws?id=72676 The Tribunal dismissed the appeal, ruling that the products in question (Ethrel Plant Growth Regulators, Ethrel Latex Stimulant, Fruitone, and Transplantone) were not classified as insecticides or pesticides under Central Excise notifications. Therefore, they were not eligible for exemption from excise duty. The Tribunal upheld the lower authorities' decision that the products functioned as plant growth regulators, not insecticides or pesticides, based on statutory definitions and previous judgments. en-us Fri, 28 Nov 1986 00:00:00 +0530 Tue, 24 May 2011 12:10:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72676 The Tribunal dismissed the appeal, ruling that the products in question (Ethrel Plant Growth Regulators, Ethrel Latex Stimulant, Fruitone, and Transplantone) were not classified as insecticides or pesticides under Central Excise notifications. Therefore, they were not eligible for exemption from excise duty. The Tribunal upheld the lower authorities' decision that the products functioned as plant growth regulators, not insecticides or pesticides, based on statutory definitions and previous judgments. Case-Laws Central Excise Fri, 28 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72676