https://www.taxtmi.com/caselaws?id=464509 Isabion was held classifiable as a fertilizer under tariff item 3101 00 99, not as a plant growth regulator under heading 3808. The larger bench principle applied was that a plant growth promoter is not the same as a plant growth regulator, and that a plant growth regulator must inhibit, promote, or otherwise alter a plant's physiological processes. Applying that test to the product, the bench accepted the larger bench ruling and treated Isabion as falling within the fertilizer entry. en-us Tue, 19 Nov 2024 00:00:00 +0530 Mon, 03 Nov 2025 19:39:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464509 Isabion was held classifiable as a fertilizer under tariff item 3101 00 99, not as a plant growth regulator under heading 3808. The larger bench principle applied was that a plant growth promoter is not the same as a plant growth regulator, and that a plant growth regulator must inhibit, promote, or otherwise alter a plant's physiological processes. Applying that test to the product, the bench accepted the larger bench ruling and treated Isabion as falling within the fertilizer entry. Case-Laws Central Excise Tue, 19 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464509