https://www.taxtmi.com/caselaws?id=331505 A prior classification order in the same assessee's case, having attained finality and not been challenged by the Revenue, was followed on the principle of consistency. The product was treated as a bio-fertilizer under Tariff Sub-heading 3808.20 on the basis of the chemical examiner's report and the National Bio-fertilizer Development Centre's report, rather than as a plant growth regulator under Tariff Sub-heading 3808.10. The later authority found no infirmity in adopting the earlier view, and the Revenue's challenge failed, leaving the assessee's classification and nil duty position undisturbed. en-us Tue, 07 Jun 2016 00:00:00 +0530 Tue, 15 Nov 2016 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331505 A prior classification order in the same assessee's case, having attained finality and not been challenged by the Revenue, was followed on the principle of consistency. The product was treated as a bio-fertilizer under Tariff Sub-heading 3808.20 on the basis of the chemical examiner's report and the National Bio-fertilizer Development Centre's report, rather than as a plant growth regulator under Tariff Sub-heading 3808.10. The later authority found no infirmity in adopting the earlier view, and the Revenue's challenge failed, leaving the assessee's classification and nil duty position undisturbed. Case-Laws Central Excise Tue, 07 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331505