https://www.taxtmi.com/caselaws?id=345177 The Tribunal dismissed the Revenue's appeals and upheld the classification of the goods as Other Fertilizers under CETH 3105.90. The decision was based on the goods containing essential nutrients and nitrogen, leading to their classification as micronutrients rather than Plant Growth Regulators under CETH 3808. The Tribunal's analysis considered historical circulars and legal principles to determine the appropriate classification under the Central Excise Tariff Act, 1985. en-us Mon, 19 Jun 2017 00:00:00 +0530 Mon, 12 Feb 2018 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345177 The Tribunal dismissed the Revenue's appeals and upheld the classification of the goods as Other Fertilizers under CETH 3105.90. The decision was based on the goods containing essential nutrients and nitrogen, leading to their classification as micronutrients rather than Plant Growth Regulators under CETH 3808. The Tribunal's analysis considered historical circulars and legal principles to determine the appropriate classification under the Central Excise Tariff Act, 1985. Case-Laws Central Excise Mon, 19 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345177