https://www.taxtmi.com/caselaws?id=252392 Classification of a micronutrient mixture as other fertilizers was treated as the central dispute, and the Tribunal found the issue to be prima facie arguable on the available record. The chemical examiner's report was not considered conclusive against the assessee, while the material indicated the presence of nitrogen, phosphorus and potassium, supporting a fertiliser character. Relying on the earlier view that micronutrient products may fall within other fertilizers where the evidence supports that classification, the Tribunal found sufficient grounds for interim protection and granted waiver of pre-deposit and stay of recovery pending appeal. en-us Wed, 26 Feb 2014 00:00:00 +0530 Sat, 17 Jan 2015 10:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252392 Classification of a micronutrient mixture as other fertilizers was treated as the central dispute, and the Tribunal found the issue to be prima facie arguable on the available record. The chemical examiner's report was not considered conclusive against the assessee, while the material indicated the presence of nitrogen, phosphorus and potassium, supporting a fertiliser character. Relying on the earlier view that micronutrient products may fall within other fertilizers where the evidence supports that classification, the Tribunal found sufficient grounds for interim protection and granted waiver of pre-deposit and stay of recovery pending appeal. Case-Laws Central Excise Wed, 26 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252392