2014 (2) TMI 1009

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....e, for the Appellant. Shri K.N. Joshi, Authorized Representative, for the Respondent. ORDER These stay applications have been filed by the Neem Biocide Plant, Anand (Appellant No. 1) & Ajay Bhatnagar. Department Head, corporate taxation of Appellant No. 1 (Appellant No. 2). The issue involved in this case is the classification of the product "Gronimix Neem Blended Organic Manure" manufact....

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.... and the final product, Gronimix comes into existence. It was further argued that no chemical is added in the entire manufacturing process. 2.1 It was also argued by the appellant that their product is being marked as "Gronimix Neem Organic Manure" and from the properties & dosages prescribed in the pamphlets the product is being bought and sold as a manure. It was thus argued by the appel....

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....n para 85.1 of the adjudicating order dated 21-2-2013 as to what nutrient/nutrients are provided by the product manufactured/marketed by the appellants. On the contrary one of the features of the product mentioned in the pamphlet is that "Application of Gronimix with 'N' containing fertilizers regulates the release of nitrogen for longer time and increases the effect of fertilizers". This feature ....