https://www.taxtmi.com/caselaws?id=433251 The Tribunal upheld the classification of "0.1% Natural Brassinolide Fertilizer" under CTH 3808 as "plant growth regulators." Show Cause Notices under Section 28 were deemed valid without appealing assessments. The remand order scope included examination of goods as "preparations" and in "retail packages." The definition of "retail packages" lacked clarity, and penalties under Sections 114A and 112 were set aside. The demand for the extended period was rejected, and penalties were not applicable without invoking extended limitation. The Tribunal confirmed the demand for the normal period with interest, while penalties were overturned. en-us Fri, 13 Jan 2023 00:00:00 +0530 Fri, 17 Apr 2026 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433251 The Tribunal upheld the classification of "0.1% Natural Brassinolide Fertilizer" under CTH 3808 as "plant growth regulators." Show Cause Notices under Section 28 were deemed valid without appealing assessments. The remand order scope included examination of goods as "preparations" and in "retail packages." The definition of "retail packages" lacked clarity, and penalties under Sections 114A and 112 were set aside. The demand for the extended period was rejected, and penalties were not applicable without invoking extended limitation. The Tribunal confirmed the demand for the normal period with interest, while penalties were overturned. Case-Laws Customs Fri, 13 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433251