https://www.taxtmi.com/caselaws?id=449616 Micronutrient products were held classifiable as plant growth regulators under Chapter Sub-heading 3808.20, because the manufacture involved only physical mixing and the added nitrogen through urea was not shown to be an essential constituent taking the goods into Chapter 31 as fertilizers. The remand was confined to that verification, and neither the committee report nor the binding circular displaced the classification result. On penalties, the dispute was essentially one of classification and legal interpretation, so the penalties on the company and the partner under Rules 25 and 26 were set aside. The duty demand with interest was sustained. en-us Fri, 22 Dec 2023 00:00:00 +0530 Thu, 15 Feb 2024 20:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449616 Micronutrient products were held classifiable as plant growth regulators under Chapter Sub-heading 3808.20, because the manufacture involved only physical mixing and the added nitrogen through urea was not shown to be an essential constituent taking the goods into Chapter 31 as fertilizers. The remand was confined to that verification, and neither the committee report nor the binding circular displaced the classification result. On penalties, the dispute was essentially one of classification and legal interpretation, so the penalties on the company and the partner under Rules 25 and 26 were set aside. The duty demand with interest was sustained. Case-Laws Central Excise Fri, 22 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449616