2018 (2) TMI 1454

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....tion of goods imported by two main appellants. 2. The brief facts of the case are two appellants (M/s Midas Import Corporation and M/s Midas Fertchem Impex Pvt. Ltd.) were importing goods declared as "0.1% Natural Brassinolide fertilizer". They have claimed classification of the said goods under Heading 31010099 as "other animal or vegetable fertilizer whether or not mixed together or chemically treated; fertilizer produced by the mixing or chemical treatment or animal or vegetable products". The Revenue objected to the said classification and sought classification of the product under Heading 38089340 as "plant growth regulators", under the main heading which among things dealt with insecticides, rodenticides, fungicides, herbicides, an....

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.... entries and whatever claimed in the product literature ; (c) the Revenue never conducted chemical test of the impugned goods which would have thrown more light to resolve the dispute. The appellant did get the test from Shriram Institute for Industrial Research, which was not accepted by the Revenue as the same was not done as per the approved procedure ; (d) the Board in 1998 vide their circular dated 19/05/1998 clarified the classification of such items. The said clarification was revised by the latest circular dated 06/04/2016. The reliance placed by the Revenue on this Circular as well as the modification in the pesticide schedule of Insecticide Act as well as clarification issued by the Central Insecticides Board & R....

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.... 'fertilizer' which was found on verification from the buyers who stated that they never insisted of such documentation ; (iii) there is no bar for the Department re-looking the correct classification of the product when material facts are available to them to support such re-opening. 5. We have heard both the sides and perused the appeal record. The point under dispute is the correct classification of Brassinolide. The appellant claimed the same as fertilizer. The Department contends the product to be plant growth regulator. We note that there is only a fine distinction between 'fertilizer' and a 'plant growth regulator'. While fertilizer is generally for promoting the growth of plant or crop for desired increased harvest, the ....