https://www.taxtmi.com/caselaws?id=1816 Micronutrient fertilizers containing nitrogen were held classifiable under Heading 31.05 as other fertilizers, because Chapter 31 requires only that the product be used as a fertilizer and contain an essential fertilizing element, without any prescribed minimum percentage of nitrogen, phosphorus or potassium. They were not treated as plant growth regulators under Heading 38.08, as those are generally chemically defined compounds and the goods were mixtures of inorganic substances. The extended period of limitation was not sustainable in view of prior departmental awareness and conflicting circular positions, and penalties under Section 11AC and Rule 25 also failed. Repacking from tankers into retail packs did not, on these facts, justify the entire duty demand, and duty computation, credit, and cum-duty valuation required recomputation. en-us Mon, 26 Feb 2007 00:00:00 +0530 Tue, 15 Apr 2008 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1816 Micronutrient fertilizers containing nitrogen were held classifiable under Heading 31.05 as other fertilizers, because Chapter 31 requires only that the product be used as a fertilizer and contain an essential fertilizing element, without any prescribed minimum percentage of nitrogen, phosphorus or potassium. They were not treated as plant growth regulators under Heading 38.08, as those are generally chemically defined compounds and the goods were mixtures of inorganic substances. The extended period of limitation was not sustainable in view of prior departmental awareness and conflicting circular positions, and penalties under Section 11AC and Rule 25 also failed. Repacking from tankers into retail packs did not, on these facts, justify the entire duty demand, and duty computation, credit, and cum-duty valuation required recomputation. Case-Laws Central Excise Mon, 26 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1816