https://www.taxtmi.com/caselaws?id=1253 Product classification depended on composition and functional effect on plants. Because the material consisted of amino acids and nutrients and operated by supplying nutritional support while enhancing growth and yield, it was treated as a plant growth promoter/bio-fertilizer under Chapter Heading 31.01. It was not classifiable as a plant growth regulator under Chapter Heading 38.08.20, since the record did not show any inhibitory or physiological regulatory action on plants. The appellate classification in favour of the assessee was therefore sustained, and the revenue challenge failed. en-us Wed, 07 Feb 2007 00:00:00 +0530 Mon, 14 Apr 2008 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1253 Product classification depended on composition and functional effect on plants. Because the material consisted of amino acids and nutrients and operated by supplying nutritional support while enhancing growth and yield, it was treated as a plant growth promoter/bio-fertilizer under Chapter Heading 31.01. It was not classifiable as a plant growth regulator under Chapter Heading 38.08.20, since the record did not show any inhibitory or physiological regulatory action on plants. The appellate classification in favour of the assessee was therefore sustained, and the revenue challenge failed. Case-Laws Central Excise Wed, 07 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1253