2007 (11) TMI 25

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rises in the present case is : Whether 'Vipul Booster' is an "insecticide" or whether it is a "plant growth regulator"? 4. We have gone through the judgment of the Tribunal. It has been pointed out on behalf of the Department, rightly, that the assessee has registered the above-mentioned product as "insecticide" with the Directorate of Plant Protection, Ministry of Agriculture, Faridabad and that....