https://www.taxtmi.com/caselaws?id=363677 Cultures of micro-organisms mixed with talc powder and used to aid plant growth and improve crop health were treated as classifiable under heading 3002 as cultures of micro-organisms. Heading 3808 was considered to cover chemical products such as herbicides, anti-sprouting products and plant-growth regulators, but not living beneficial microbial cultures used to improve soil and root-zone conditions. Relying on the earlier decision and the HSN explanatory notes, the classification was upheld under heading 3002, with the Department's challenge rejected. en-us Mon, 25 Jun 2018 00:00:00 +0530 Tue, 17 Jul 2018 07:08:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363677 Cultures of micro-organisms mixed with talc powder and used to aid plant growth and improve crop health were treated as classifiable under heading 3002 as cultures of micro-organisms. Heading 3808 was considered to cover chemical products such as herbicides, anti-sprouting products and plant-growth regulators, but not living beneficial microbial cultures used to improve soil and root-zone conditions. Relying on the earlier decision and the HSN explanatory notes, the classification was upheld under heading 3002, with the Department's challenge rejected. Case-Laws Central Excise Mon, 25 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363677