https://www.taxtmi.com/caselaws?id=371727 The classification of a plant growth promoter under heading 3808 turned on whether a product must also inhibit growth or otherwise modify plant processes to qualify as a plant growth regulator, as distinct from a nutrient or bio-fertiliser. The order compared competing interpretations of plant growth regulators, including whether promotion of growth by altering plant life processes is sufficient for classification. After reviewing the tariff framework and the circular on plant growth regulators, the issue was found to need authoritative clarification, and the matter was referred to a Larger Bench for determination. en-us Wed, 24 Oct 2018 00:00:00 +0530 Fri, 10 Apr 2020 13:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371727 The classification of a plant growth promoter under heading 3808 turned on whether a product must also inhibit growth or otherwise modify plant processes to qualify as a plant growth regulator, as distinct from a nutrient or bio-fertiliser. The order compared competing interpretations of plant growth regulators, including whether promotion of growth by altering plant life processes is sufficient for classification. After reviewing the tariff framework and the circular on plant growth regulators, the issue was found to need authoritative clarification, and the matter was referred to a Larger Bench for determination. Case-Laws Central Excise Wed, 24 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371727