https://www.taxtmi.com/caselaws?id=756942 Contradictory GST classification rulings on materially similar bio-fertiliser products justified fresh consideration. The appellate order had classified the products under Chapter 3002, but a later similar matter treated bio-fertilisers under Chapter 3105, creating an anomaly in approach. In view of this inconsistency, the classification decision was held unsustainable and was set aside. The matter was remanded to the appellate authority for reconsideration in accordance with law and the material on record, so that the proper tariff classification could be determined consistently. en-us Thu, 01 Aug 2024 00:00:00 +0530 Thu, 08 May 2025 09:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756942 Contradictory GST classification rulings on materially similar bio-fertiliser products justified fresh consideration. The appellate order had classified the products under Chapter 3002, but a later similar matter treated bio-fertilisers under Chapter 3105, creating an anomaly in approach. In view of this inconsistency, the classification decision was held unsustainable and was set aside. The matter was remanded to the appellate authority for reconsideration in accordance with law and the material on record, so that the proper tariff classification could be determined consistently. Case-Laws GST Thu, 01 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756942