https://www.taxtmi.com/caselaws?id=385062 The Tribunal ruled that Multi Micro Nutrient Fertilizers should be classified under CETA 3105 as fertilizers, not as Plant Growth Regulators under CETA 3808. Duty demand on Single Micro Nutrient Fertilizers was dropped, aligning with the classification of Multi Micro Nutrient Fertilizers. Bio Fertilizers/Bio-pesticides of Microbial Origin were reclassified under 3002, attracting nil duty. Penalties on the Managing Director were overturned as they were deemed unwarranted due to issues of product classification. The appeal by the Managing Director was allowed, penalties were set aside, and appeals by the department were dismissed. en-us Tue, 18 Jun 2019 00:00:00 +0530 Thu, 29 Aug 2019 07:31:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385062 The Tribunal ruled that Multi Micro Nutrient Fertilizers should be classified under CETA 3105 as fertilizers, not as Plant Growth Regulators under CETA 3808. Duty demand on Single Micro Nutrient Fertilizers was dropped, aligning with the classification of Multi Micro Nutrient Fertilizers. Bio Fertilizers/Bio-pesticides of Microbial Origin were reclassified under 3002, attracting nil duty. Penalties on the Managing Director were overturned as they were deemed unwarranted due to issues of product classification. The appeal by the Managing Director was allowed, penalties were set aside, and appeals by the department were dismissed. Case-Laws Central Excise Tue, 18 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385062