https://www.taxtmi.com/caselaws?id=366512 The Tribunal ruled in favor of the appellants, classifying their micronutrient mixtures under Central Excise Tariff Heading 3105 as "other fertilizers" rather than as "Plant Growth Regulators" under CETA 3808 9340. The Tribunal found that the products met the criteria for classification as fertilizers, including containing essential constituents like nitrogen. Additionally, the assumption that the goods were plant growth regulators was deemed unfounded, and the invocation of the extended period of limitation was rejected due to being time-barred. The impugned order was set aside, and the appeal was allowed with consequential benefits. en-us Tue, 04 Sep 2018 00:00:00 +0530 Thu, 06 Sep 2018 08:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366512 The Tribunal ruled in favor of the appellants, classifying their micronutrient mixtures under Central Excise Tariff Heading 3105 as "other fertilizers" rather than as "Plant Growth Regulators" under CETA 3808 9340. The Tribunal found that the products met the criteria for classification as fertilizers, including containing essential constituents like nitrogen. Additionally, the assumption that the goods were plant growth regulators was deemed unfounded, and the invocation of the extended period of limitation was rejected due to being time-barred. The impugned order was set aside, and the appeal was allowed with consequential benefits. Case-Laws Central Excise Tue, 04 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366512