https://www.taxtmi.com/caselaws?id=345734 Micronutrient products containing essential plant nutrients and not separate chemically defined compounds were treated as micronutrient fertilisers under Chapter Heading 3105 rather than plant growth regulators under Chapter Heading 3808, following prior classification reasoning. Master Neem was classified as an insecticide under Chapter Heading 3808.10, making differential duty and interest payable, with only the quantification and interest computation remanded for limited de novo determination. In a tariff interpretation dispute of this nature, penalty and confiscation were held unwarranted and were set aside. en-us Thu, 20 Jul 2017 00:00:00 +0530 Sat, 29 Jul 2017 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345734 Micronutrient products containing essential plant nutrients and not separate chemically defined compounds were treated as micronutrient fertilisers under Chapter Heading 3105 rather than plant growth regulators under Chapter Heading 3808, following prior classification reasoning. Master Neem was classified as an insecticide under Chapter Heading 3808.10, making differential duty and interest payable, with only the quantification and interest computation remanded for limited de novo determination. In a tariff interpretation dispute of this nature, penalty and confiscation were held unwarranted and were set aside. Case-Laws Central Excise Thu, 20 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345734