https://www.taxtmi.com/caselaws?id=371169 The Tribunal classified 'Zymegold' as a 'fertilizer' under the Central Excise Tariff Act, 1985, based on the presence of nitrogen and chlorine, aligning it with fertilizer classification. The product's intended use as micronutrients for agriculture was crucial in determining its classification. The Tribunal emphasized that compounds like nitrogen, phosphorous, and potassium are classifiable as fertilizers unless deliberately excluded. The Revenue's appeal was dismissed due to non-compliance with remand directions, and the classification as a 'plant growth regulator' was deemed incorrect. en-us Tue, 06 Nov 2018 00:00:00 +0530 Fri, 30 Nov 2018 07:21:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371169 The Tribunal classified 'Zymegold' as a 'fertilizer' under the Central Excise Tariff Act, 1985, based on the presence of nitrogen and chlorine, aligning it with fertilizer classification. The product's intended use as micronutrients for agriculture was crucial in determining its classification. The Tribunal emphasized that compounds like nitrogen, phosphorous, and potassium are classifiable as fertilizers unless deliberately excluded. The Revenue's appeal was dismissed due to non-compliance with remand directions, and the classification as a 'plant growth regulator' was deemed incorrect. Case-Laws Central Excise Tue, 06 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371169