https://www.taxtmi.com/caselaws?id=50243 The Tribunal classified "plantozyme" under Tariff Heading 31.01 as a fertilizer, rejecting the Revenue's argument that it should be classified as a plant growth regulator under TH 38.08. The Tribunal found "plantozyme" to contain essential elements for plant growth and derived from natural sources, qualifying it as a bio-fertilizer. The demand of duty was deemed unsustainable following the reclassification, rendering the question of limitation moot. The Tribunal allowed the appeals, disposing of cross-objections and pronouncing the order on 1-9-2000. en-us Fri, 01 Sep 2000 00:00:00 +0530 Fri, 20 Aug 2010 15:39:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50243 The Tribunal classified "plantozyme" under Tariff Heading 31.01 as a fertilizer, rejecting the Revenue's argument that it should be classified as a plant growth regulator under TH 38.08. The Tribunal found "plantozyme" to contain essential elements for plant growth and derived from natural sources, qualifying it as a bio-fertilizer. The demand of duty was deemed unsustainable following the reclassification, rendering the question of limitation moot. The Tribunal allowed the appeals, disposing of cross-objections and pronouncing the order on 1-9-2000. Case-Laws Central Excise Fri, 01 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50243