https://www.taxtmi.com/caselaws?id=761996 The tariff classification of a bio-stimulant-like product turned on whether it was a fertilizer under Chapter 31 or a plant growth regulator under Chapter 38. Applying the Larger Bench distinction, products that merely supply nutrients and do not alter physiological processes are classifiable as fertilizers under Chapter 31, not plant growth regulators under Chapter 38. Because the product in question was said to be similar in nature, the earlier classification view could not stand without reconsideration. The impugned order was set aside and the matter was remanded for fresh adjudication on classification, leaving the merits open. en-us Thu, 14 Nov 2024 00:00:00 +0530 Fri, 15 Nov 2024 10:12:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761996 The tariff classification of a bio-stimulant-like product turned on whether it was a fertilizer under Chapter 31 or a plant growth regulator under Chapter 38. Applying the Larger Bench distinction, products that merely supply nutrients and do not alter physiological processes are classifiable as fertilizers under Chapter 31, not plant growth regulators under Chapter 38. Because the product in question was said to be similar in nature, the earlier classification view could not stand without reconsideration. The impugned order was set aside and the matter was remanded for fresh adjudication on classification, leaving the merits open. Case-Laws Central Excise Thu, 14 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761996