https://www.taxtmi.com/caselaws?id=763871 CESTAT Ahmedabad ruled that Siapton 10L and Isabion are classifiable as fertilizers under Central Excise Tariff Item 3101 00 99, not as plant growth regulators under Item 3808 93 40. The tribunal distinguished between plant growth promoters and regulators, noting promoters only enhance growth while regulators inhibit, promote, or alter physiological processes. Following a larger bench decision, the appeals were allowed and impugned orders set aside, favoring the appellant's classification. en-us Thu, 05 Dec 2024 00:00:00 +0530 Mon, 30 Dec 2024 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763871 CESTAT Ahmedabad ruled that Siapton 10L and Isabion are classifiable as fertilizers under Central Excise Tariff Item 3101 00 99, not as plant growth regulators under Item 3808 93 40. The tribunal distinguished between plant growth promoters and regulators, noting promoters only enhance growth while regulators inhibit, promote, or alter physiological processes. Following a larger bench decision, the appeals were allowed and impugned orders set aside, favoring the appellant's classification. Case-Laws Central Excise Thu, 05 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763871