https://www.taxtmi.com/caselaws?id=218850 In a tariff classification dispute, the Tribunal examined whether the goods were plant growth regulators under Heading 38.08 or other fertilizers under Heading 31.05, and whether the appellant was entitled to complete waiver of pre-deposit. It accepted the Commissioner's finding that nitrogen was not present as an essential fertilizing constituent and had been introduced only at the mixing stage, so the small nitrogen content did not satisfy Note 6 to Chapter 31. The Tribunal also noted that Chapter Note 1 to Chapter 38 did not exclude all plant growth regulators from that chapter. On the appellant's financial position, it granted only partial relief and declined full waiver. en-us Thu, 02 Feb 2012 00:00:00 +0530 Mon, 12 Oct 2015 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218850 In a tariff classification dispute, the Tribunal examined whether the goods were plant growth regulators under Heading 38.08 or other fertilizers under Heading 31.05, and whether the appellant was entitled to complete waiver of pre-deposit. It accepted the Commissioner's finding that nitrogen was not present as an essential fertilizing constituent and had been introduced only at the mixing stage, so the small nitrogen content did not satisfy Note 6 to Chapter 31. The Tribunal also noted that Chapter Note 1 to Chapter 38 did not exclude all plant growth regulators from that chapter. On the appellant's financial position, it granted only partial relief and declined full waiver. Case-Laws Central Excise Thu, 02 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218850