https://www.taxtmi.com/caselaws?id=431932 The Tribunal allowed the appeal by remanding the case for re-examination under section 9D of the Central Excise Act, 1944. It concluded that micronutrients and macronutrients are essential fertilizers for agriculture, emphasizing classification based on intended use and the presence of nitrogen justifying classification under heading 3105. The Tribunal highlighted the importance of compliance with legal procedures and principles of natural justice, directing the original authority to properly examine the employee's statement and afford the appellant an opportunity to rebut the show cause notice. en-us Thu, 22 Dec 2022 00:00:00 +0530 Sat, 24 Dec 2022 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431932 The Tribunal allowed the appeal by remanding the case for re-examination under section 9D of the Central Excise Act, 1944. It concluded that micronutrients and macronutrients are essential fertilizers for agriculture, emphasizing classification based on intended use and the presence of nitrogen justifying classification under heading 3105. The Tribunal highlighted the importance of compliance with legal procedures and principles of natural justice, directing the original authority to properly examine the employee's statement and afford the appellant an opportunity to rebut the show cause notice. Case-Laws Central Excise Thu, 22 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431932