https://www.taxtmi.com/caselaws?id=325859 The Tribunal classified the products manufactured by the appellant under CETSH 3105 9090 as fertilizers, overturning the department's proposal to classify them under CETSH 3824 9090. The demands and penalties imposed by the Commissioner of Central Excise were upheld for some products but set aside for others correctly classifiable under Chapter 31. The relevance of the Fertilizers Control Order for classification was deemed irrelevant, emphasizing the presence of essential constituents like nitrogen, phosphorous, or potassium. Specific products like Allwin Gold and Dosth were classified as fertilizers under 3105 9090, and penalties on individuals were set aside due to the primary demand being largely overturned. en-us Wed, 27 Jan 2016 00:00:00 +0530 Sat, 12 Nov 2016 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325859 The Tribunal classified the products manufactured by the appellant under CETSH 3105 9090 as fertilizers, overturning the department's proposal to classify them under CETSH 3824 9090. The demands and penalties imposed by the Commissioner of Central Excise were upheld for some products but set aside for others correctly classifiable under Chapter 31. The relevance of the Fertilizers Control Order for classification was deemed irrelevant, emphasizing the presence of essential constituents like nitrogen, phosphorous, or potassium. Specific products like Allwin Gold and Dosth were classified as fertilizers under 3105 9090, and penalties on individuals were set aside due to the primary demand being largely overturned. Case-Laws Central Excise Wed, 27 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325859