https://www.taxtmi.com/highlights?id=97011 Classification dispute over an agro-product: the article identifies the legal issue as whether low percentages of N, P, K render those elements non-essential and thus the product falls under a general chemical heading rather than fertiliser. It notes heavy reliance on an incomplete laboratory test report and that the appellate order failed to address invocation of the extended limitation period. The piece records remand to the adjudicating authority for fresh classification adjudication, direction to resolve outstanding lab-query and limitation points, and to decide afresh observing principles of natural justice within six months. en-us Thu, 19 Feb 2026 14:02:14 +0530 Thu, 19 Feb 2026 14:02:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97011 Classification dispute over an agro-product: the article identifies the legal issue as whether low percentages of N, P, K render those elements non-essential and thus the product falls under a general chemical heading rather than fertiliser. It notes heavy reliance on an incomplete laboratory test report and that the appellate order failed to address invocation of the extended limitation period. The piece records remand to the adjudicating authority for fresh classification adjudication, direction to resolve outstanding lab-query and limitation points, and to decide afresh observing principles of natural justice within six months. Highlights Central Excise Thu, 19 Feb 2026 14:02:14 +0530 https://www.taxtmi.com/highlights?id=97011