https://www.taxtmi.com/caselaws?id=244415 The Appellate Tribunal CESTAT AHMEDABAD classified the product "Gronimix Neem Blended Organic Manure" under CETA 3808 99 10 instead of CETA 3101 00 99 as claimed by the appellant. The tribunal found that the product had dual functionality beyond traditional fertilizers, regulating nitrogen release and controlling pests. As the appellant failed to establish a prima facie case for a complete waiver of dues, conditions were imposed, with Appellant No. 1 directed to pre-deposit Rs. 8 lakhs within 8 weeks. The decision confirmed the demand and penalties imposed by the adjudicating authority, with a stay on the recovery of remaining amounts pending appeal disposal. en-us Fri, 19 Jul 2013 00:00:00 +0530 Wed, 26 Feb 2014 06:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244415 The Appellate Tribunal CESTAT AHMEDABAD classified the product "Gronimix Neem Blended Organic Manure" under CETA 3808 99 10 instead of CETA 3101 00 99 as claimed by the appellant. The tribunal found that the product had dual functionality beyond traditional fertilizers, regulating nitrogen release and controlling pests. As the appellant failed to establish a prima facie case for a complete waiver of dues, conditions were imposed, with Appellant No. 1 directed to pre-deposit Rs. 8 lakhs within 8 weeks. The decision confirmed the demand and penalties imposed by the adjudicating authority, with a stay on the recovery of remaining amounts pending appeal disposal. Case-Laws Central Excise Fri, 19 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244415