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2016 (8) TMI 889

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....h Aggarwal, DR for the appellant Shri Shekhar Vyas, Advocate for the respondent. ORDER The issue involved in the present appeal of the Revenue is as to whether the appellants' final product is required to be classified as Plant Growth Regulator falling under Tariff Sub-heading 3808.10, as contended by the Revenue or the same is required to be classified as Bio-fertilizer falling under Cha....

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....s also the other facts, a detailed order was passed by Commissioner (Appeals), which has been followed by the Appellate Authority in the present case.           It is not the Revenue's case that the earlier Order-in-Appeal which was in the favour of the said respondent, stands challenged by them and stands reversed by any higher appellate. As per Ld.....