https://www.taxtmi.com/caselaws?id=348119 ABDA, found to contain nitrogen, phosphorous and potassium and used as a plant growth promoter, was classified under Heading 31010099 as other animal or vegetable fertilizer rather than as a plant growth regulator under Chapter 38. Concessional DTA clearance under Notification No. 23/2003-CE was denied because imported paraffin wax was used as a raw material in manufacture, so the condition of goods being made wholly from Indian raw materials was not met. The extended period of limitation was held unsustainable since the assessee had disclosed the product composition and proposed classification, leaving only a classification dispute. The additional education cess demand on DTA clearances was also set aside. en-us Fri, 15 Sep 2017 00:00:00 +0530 Fri, 27 Apr 2018 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348119 ABDA, found to contain nitrogen, phosphorous and potassium and used as a plant growth promoter, was classified under Heading 31010099 as other animal or vegetable fertilizer rather than as a plant growth regulator under Chapter 38. Concessional DTA clearance under Notification No. 23/2003-CE was denied because imported paraffin wax was used as a raw material in manufacture, so the condition of goods being made wholly from Indian raw materials was not met. The extended period of limitation was held unsustainable since the assessee had disclosed the product composition and proposed classification, leaving only a classification dispute. The additional education cess demand on DTA clearances was also set aside. Case-Laws Central Excise Fri, 15 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348119