https://www.taxtmi.com/caselaws?id=90995 A plant growth regulator sold as PLANOFIX was held not to qualify for exemption as an insecticide under Notification No. 234/82-C.E. because it was used to induce flowering, enlarge fruit size and increase yield, and there was no evidence that it had the killing property associated with insecticides, weedicides or fungicides in common parlance. On limitation, the extended period under Section 11A(1) of the Central Excise Act was found unavailable because the product had been disclosed in the classification list and there was no suppression of material facts or mala fide intent. The duty demand was therefore confined to the normal period, and penalty was unsustainable. en-us Tue, 11 May 1999 00:00:00 +0530 Thu, 13 Oct 2011 10:38:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90995 A plant growth regulator sold as PLANOFIX was held not to qualify for exemption as an insecticide under Notification No. 234/82-C.E. because it was used to induce flowering, enlarge fruit size and increase yield, and there was no evidence that it had the killing property associated with insecticides, weedicides or fungicides in common parlance. On limitation, the extended period under Section 11A(1) of the Central Excise Act was found unavailable because the product had been disclosed in the classification list and there was no suppression of material facts or mala fide intent. The duty demand was therefore confined to the normal period, and penalty was unsustainable. Case-Laws Central Excise Tue, 11 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90995