https://www.taxtmi.com/caselaws?id=110901 Classification of the product turned on whether a plant growth regulator must both accelerate and retard growth, or whether either function is sufficient. The Tribunal relied on HSN notes and technical literature to treat substances that accelerate or regulate plant growth as plant growth regulators, and rejected the Revenue's narrower reading that would exclude a product merely because it improved growth without retarding it. On that construction, the product was classified as a plant growth regulator and the exemption under Notification No. 14/94-C.E. was allowed. en-us Tue, 10 Feb 2004 00:00:00 +0530 Thu, 19 Apr 2012 10:58:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110901 Classification of the product turned on whether a plant growth regulator must both accelerate and retard growth, or whether either function is sufficient. The Tribunal relied on HSN notes and technical literature to treat substances that accelerate or regulate plant growth as plant growth regulators, and rejected the Revenue's narrower reading that would exclude a product merely because it improved growth without retarding it. On that construction, the product was classified as a plant growth regulator and the exemption under Notification No. 14/94-C.E. was allowed. Case-Laws Central Excise Tue, 10 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110901