2004 (2) TMI 421

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....ri S.N. Kantawala, Advocate, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Revenue is in appeal against the classification of the entity under 3808.90 and entitled to the benefit of Notification 14/94-C.E., dated 1-3-1994 on the grounds as the product does not alter the life process of plants inasmuch it regulates water supply to roots of the plant only. The chemicals in quest....