Court Quashes Circular Extending 'Essential Constituent' Definition in Excise Rules for Fertilizers; Circular Deemed Ultra Vires.

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....Classification of goods - 36 products of fertilizers marketed as 'Plant Growth Promoters' - Whether the circular can be issued to provide an extended meaning to the term 'essential constituent' employed in Note 6 in Chapter 31? - exercise of discretion by the quasi judicial authority cannot be interfered by the circular - circular dated 6-4-2016 quashed and set aside, being ultra vires....