2018 (8) TMI 1089

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....spondent: Shri T.K. Sikdar (A.R.) ORDER Per: Ramesh Nair The issue involved in the present case is that whether the goods manufactured by the appellant that is BIOSTAR, is classifiable as Plant Growth Regulators under Chapter Heading No.38089340 of first schedule Central Excise Tariff Act,1985 or the same is classifiable as Plant Growth promoter (fertilizer). 2. Shri. H.D.Dave Ld. Coun....

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....n the following judgments. • COMMISSIONER OF C.EX. AND CUS. GUNTUR Vs. CHEMCEL BIO-TECH LTD. 2007 (211) E.L.T. 414 (Tri. Bang.) • NORTHERN MINERALS LTD. Vs. COMMISSIONER OF C.EX., NEW DELHI 2001 (231) E.L.T. 355 (Tri. - DeL.) • LEEDS KEM Vs. COMMISSIONER OF C. EX. AURANGABAD Vs. 2001 (134) E.L.T. 294 (Tri. DeL) • COMMISSIONER OF CENTRAL EXCISE, R....

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....Regulator or Bio Plant Promoter. It was the submission of the appellant that other than Gibberilic Acid, the other ingredient are used for Plant Growth Regulatory. However, on this Technical aspect the test report of the Chemical Examiner is not in detail. Therefore, in our considered view the department should seek for a clear report from the Chemical Examiner that as per composition of the produ....