https://www.taxtmi.com/caselaws?id=436702 Triacontanol-based product "MIRACULAN" was treated as an insecticide, not a plant growth regulator, because the product literature and registration record aligned with treatment under the Insecticides Act, 1968. A departmental chemical opinion suggesting possible plant growth regulator status was insufficient to displace that broader regulatory and registration-based position. A similar Triacontanol product had already been classified as an insecticide, reinforcing the same classification here. On that basis, the impugned order could not stand and the appellant obtained relief. en-us Tue, 11 Apr 2023 00:00:00 +0530 Wed, 19 Apr 2023 08:10:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436702 Triacontanol-based product "MIRACULAN" was treated as an insecticide, not a plant growth regulator, because the product literature and registration record aligned with treatment under the Insecticides Act, 1968. A departmental chemical opinion suggesting possible plant growth regulator status was insufficient to displace that broader regulatory and registration-based position. A similar Triacontanol product had already been classified as an insecticide, reinforcing the same classification here. On that basis, the impugned order could not stand and the appellant obtained relief. Case-Laws Central Excise Tue, 11 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436702