2014 (10) TMI 441

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....eenivasa Reddy, for the Appellant. Shri S. Teli, Deputy Commissioner (AR), for the  Respondent. ORDER The appellant is a manufacturer of micronutrient mixtures according to their claim and Revenue has taken a view that the products manufactured by the appellant have to be classified as plant growth regulator. As a result of distinction made by the Revenue, the classification as ferti....

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.... Examiner on 2 occasions and 3rd time to the Acharya N.G. Ranga Agricultural University, Hyderabad. However, none of the reports categorically say that the products are plant growth regulators. The Chemical Examiner said on the first occasion "the macro and micronutrients are required by plants for proper growth". On the second occasion, the Chemical Examiner stated "As per Fertiliser Control Orde....

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....tated that micronutrients such as Iron, Copper, etc. are known as trace elements and are essential for plant growth in small amounts only. If these elements are made available in minor quantities, they regulate the formation of hormones etc. in the plants which in turn alter life process of the plant so as to accellerate growth, enhance yield and improve quality. Thus they internally contribute to....

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.... Copper Sulphate, Borax, Boric acid and others. The products are not comparable. 4. The sum and substance of the above observations is that the issue involved is classification of the product which requires a detailed study of manufacturing process and chapter notes relating to tariff item, statutory provisions, reports of Chemical Examiner and the usage, statements of the company official....