https://www.taxtmi.com/caselaws?id=88419 The Appellate Tribunal CEGAT, New Delhi upheld the Additional Collector of Central Excise, Faridabad's classification of goods manufactured as 'Dhanumon' under Heading 3808.90 as a plant growth regulator, not an insecticide. The Tribunal affirmed the duty demand and penalties imposed, ruling that the goods did not fall under Item 3810.90 as contended by the appellants. It also found the duty imposition within the 5-year limitation period and upheld the penalty due to the absence of evidence of willful misstatement by the appellants. The appeal was rejected, confirming the Additional Collector's decision. en-us Wed, 24 Jul 1996 00:00:00 +0530 Sat, 17 Sep 2011 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88419 The Appellate Tribunal CEGAT, New Delhi upheld the Additional Collector of Central Excise, Faridabad's classification of goods manufactured as 'Dhanumon' under Heading 3808.90 as a plant growth regulator, not an insecticide. The Tribunal affirmed the duty demand and penalties imposed, ruling that the goods did not fall under Item 3810.90 as contended by the appellants. It also found the duty imposition within the 5-year limitation period and upheld the penalty due to the absence of evidence of willful misstatement by the appellants. The appeal was rejected, confirming the Additional Collector's decision. Case-Laws Central Excise Wed, 24 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88419