https://www.taxtmi.com/caselaws?id=763609 The Tribunal concluded that 'Zymegold Plus Granules' should be classified as a fertilizer under Central Excise Tariff item 3101.0099, rejecting the department's classification as a plant growth regulator. The decision was based on previous rulings, test reports confirming the product's nutrient content, and the principle that popular understanding prevails over technical definitions in classification under the Excise Act. The Tribunal emphasized that external definitions cannot alter classification under the Excise Act and found no substantial evidence from the department to counter the appellant's claim. The appeals were allowed, and the impugned order was set aside. en-us Tue, 19 Nov 2024 00:00:00 +0530 Mon, 23 Dec 2024 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763609 The Tribunal concluded that 'Zymegold Plus Granules' should be classified as a fertilizer under Central Excise Tariff item 3101.0099, rejecting the department's classification as a plant growth regulator. The decision was based on previous rulings, test reports confirming the product's nutrient content, and the principle that popular understanding prevails over technical definitions in classification under the Excise Act. The Tribunal emphasized that external definitions cannot alter classification under the Excise Act and found no substantial evidence from the department to counter the appellant's claim. The appeals were allowed, and the impugned order was set aside. Case-Laws Central Excise Tue, 19 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763609