https://www.taxtmi.com/caselaws?id=437492 Classification depended on the products' essential character, composition and trade understanding. Zymegold Plus and Dripzyme contained seaweed extract and other nutrients, so they were treated as nutrient-bearing fertilizers under Chapter 31 rather than plant growth regulators under Chapter 38. The presence of micronutrients did not alter that essential character, and the department produced no contrary evidence to displace the appellant's classification claim. The earlier decision in the appellant's own case for the prior period reinforced the same view. On that basis, the products were held classifiable as fertilizers, and the duty demand and penalty could not be sustained. en-us Wed, 03 May 2023 00:00:00 +0530 Sat, 06 May 2023 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437492 Classification depended on the products' essential character, composition and trade understanding. Zymegold Plus and Dripzyme contained seaweed extract and other nutrients, so they were treated as nutrient-bearing fertilizers under Chapter 31 rather than plant growth regulators under Chapter 38. The presence of micronutrients did not alter that essential character, and the department produced no contrary evidence to displace the appellant's classification claim. The earlier decision in the appellant's own case for the prior period reinforced the same view. On that basis, the products were held classifiable as fertilizers, and the duty demand and penalty could not be sustained. Case-Laws Central Excise Wed, 03 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437492