https://www.taxtmi.com/caselaws?id=95361 The product was treated as classifiable under Tariff Heading 3101 as fertiliser, not under Tariff Heading 3808 as insecticide or plant growth regulator, because the assessee's own earlier classification was taken as decisive. As Tariff Heading 3101 carried nil duty, valuation did not arise and the basis for the demand collapsed. The resulting demand and penalty were therefore unsustainable and were set aside in favour of the assessee. en-us Tue, 02 Jan 2001 00:00:00 +0530 Sat, 10 Dec 2011 15:00:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95361 The product was treated as classifiable under Tariff Heading 3101 as fertiliser, not under Tariff Heading 3808 as insecticide or plant growth regulator, because the assessee's own earlier classification was taken as decisive. As Tariff Heading 3101 carried nil duty, valuation did not arise and the basis for the demand collapsed. The resulting demand and penalty were therefore unsustainable and were set aside in favour of the assessee. Case-Laws Central Excise Tue, 02 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95361