https://www.taxtmi.com/caselaws?id=393764 Micronutrient fertilizers were held classifiable under Chapter Heading 3105, not as plant growth regulators under Chapter Heading 3808, and the corresponding demand, interest and penalties were set aside. For bio-fertilizers and bio-pesticides of microbial origin, the earlier view was followed and classification under Chapter Heading 3002 attracted nil duty, so the related demands were also set aside. However, bio-fertilizers of plant and animal origin and bio-pesticides of plant or vegetable origin were re-classified and the duty demand on those products was sustained. Penalties were held unwarranted in view of the interpretative nature of the dispute, while interest was sustained as mandatory. en-us Wed, 18 Sep 2019 00:00:00 +0530 Mon, 23 Mar 2020 09:41:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393764 Micronutrient fertilizers were held classifiable under Chapter Heading 3105, not as plant growth regulators under Chapter Heading 3808, and the corresponding demand, interest and penalties were set aside. For bio-fertilizers and bio-pesticides of microbial origin, the earlier view was followed and classification under Chapter Heading 3002 attracted nil duty, so the related demands were also set aside. However, bio-fertilizers of plant and animal origin and bio-pesticides of plant or vegetable origin were re-classified and the duty demand on those products was sustained. Penalties were held unwarranted in view of the interpretative nature of the dispute, while interest was sustained as mandatory. Case-Laws Central Excise Wed, 18 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393764