https://www.taxtmi.com/caselaws?id=458863 CESTAT Ahmedabad classified amino acid-based products Siapton 10L and Isabion under ETI 3101 00 99 as fertilizers rather than plant growth regulators under ETI 3808 93 40. The Tribunal held that mode of application (soil or foliar) is not determinative for classification. Both products contain amino acids and peptides that provide nutrients for plant growth without altering physiological processes, distinguishing them from growth regulators. Expert opinions and supplier statements confirmed these are bio-stimulants/organic fertilizers. The reference was answered favoring fertilizer classification, with papers returned to Division Bench for merit-based appeal decisions. en-us Mon, 02 Sep 2024 00:00:00 +0530 Tue, 19 Nov 2024 18:59:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458863 CESTAT Ahmedabad classified amino acid-based products Siapton 10L and Isabion under ETI 3101 00 99 as fertilizers rather than plant growth regulators under ETI 3808 93 40. The Tribunal held that mode of application (soil or foliar) is not determinative for classification. Both products contain amino acids and peptides that provide nutrients for plant growth without altering physiological processes, distinguishing them from growth regulators. Expert opinions and supplier statements confirmed these are bio-stimulants/organic fertilizers. The reference was answered favoring fertilizer classification, with papers returned to Division Bench for merit-based appeal decisions. Case-Laws Central Excise Mon, 02 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458863