TaxTMI 
TaxTMI 
2018 (12) TMI 496
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....arry out labeling activity. After repacking from bulk to small retail packs, they were clearing the goods without payment of duty under the same Chapter heading in which the said product is imported in bulk pack. He pointed out that in Chapter 31, there is no provision for deemed manufacture in respect of repacking/ labeling etc. At the time of the import, the Customs authorities classified the product under Chapter heading 3101 for the purpose of Basic Customs Duty but for the purpose of CVD, the product was classified under Chapter 3102. The said fact was brought to the knowledge of Assistant Commissioner vide letter dated 01.07.2003 who allowed the appellant to remove the goods at nil rate of duty provisionally vide letter dated 01.09.2003. The appellant had challenged the customs assessment under heading 3102 for the CVD purpose before the Commissioner of Customs who allowed their appeal. Consequently the Deputy Commissioner of Central Excise had also finalized the provisional assessment vide letter dated 03.01.2004 allowing them to remove the products under Chapter heading 3101 of Central Excise Tariff Act, 1985. 2.1 While conducting the audit for the year 2008, the audit p....
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....ssments were finalized by the Deputy Commissioner of Central Excise in favour of the appellant. Ld. Counsel further argued that the entire bunch of technical material relied upon by the Commissioner is based on Wikipedia. He pointed out that Wikipedia does not profess any legal or authentic definition or knowledge and any person can put his views on Wikipedia. In these circumstances, sole reliance on the said literature is totally incorrect. Ld. Counsel argued that Commissioner holds the product in question as plant bio-stimulant. He submits that bio stimulant only promotes the plant growth. He produced a certificate from Dr. R. Uma Shankar, University of Agricultural Sciences who had certified that amino acids and peptides can be regarded as bio-stimulants and should be treated as organic nutrients or organic fertilizers and not as classical plant growth regulators or hormones. He argued that distinction between the plant bio stimulant and fertilizer is very difficult to appreciate. He argued that Plant Growth Regulator is aimed at bio-stimulating the plant in a specific manner whereas a plant growth promoter, fertilizer etc. have a general stimulating effect on the plant. Ld. Cou....
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....ntainers of fertilizers, Bio-fertilizer or Organic fertilizer comply with the following requirement:- (a) Every container in which any fertilizer is packed shall conspicuously be superscribed with the word "FERTILIZER" and shall bear only lsuch particulars and unless otherwise required under any law nothing else, as may from time to time, be specified by the Controller in this behalf, and; (aa) Every container in which any Bio-fertilizer or Organic fertilizer is packed shall conspicuously be superscribed with the word "BIO-FERTILIZER"/ "ORGANIC FERTILIZER" and shall bear only such particulars and unless otherwise required under any law nothing else, as may from time to time, be specified by the controller in this behalf" Ld. AR pointed out that appellant have not done so. The product has been described as Plant Bio-Stimulant and as fertilizer. Ld. AR further pointed out that in web-site description Siapton 10L is in the category of Bio-stimulant. 5. We have gone through the rival submissions. The appellants imported Siapton 10L in 200Ltr drums and the same is repacked and sold by them. The appellant sought classification of the product under Chapter heading 31 where rep....
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.... "Plant-growth regulators, other than nutrients, usually are organic compounds. They are either natural or synthetic compounds and are applied directly to a plant to alter its life processes or structure in some beneficial way so as to enhance yield, improve quality, or facilitate harvesting. Plant hormones, i.e., phytohormones, are plant-produced growth regulators and, therefore, are naturally occurring plant substances. Plant-growth regulators, however, apply to phytohormones as well as synthetic compounds." "Plant Physiology" (4th Edition) by Robert M. Devlin & Francis H. Witham gives the following description : - "Plant regulators are organic compounds other than nutrients that in small amounts promote, inhibit, or otherwise modify a physiological process in plants". J.C. Johnson's "Plant Growth Regulators and Herbicide Antagonists - Recent Advances" introduces PGRs as under : - "Plant growth regulators are compounds, mainly organic, other than nutrients which in relatively small amounts inhibit, promote or otherwise alter physiological plant processes". All the above literatures cited by ld. Advocate seem to be converging on t....
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...., Siapton 10L is added to a small amount of water under stirring, then add the remaining quantity of water under stirring to make the required spray volume. It can be applied using any commonly used high volume sprayers. Continuous agitation is required while spraying. Siapton 10L is compatible with commonly used agrochemicals except Copper fungicides. Siapton 10L can be tank mixed with agrochemicals and plant growth regulators. However, it is not advisable to mix with more than three products. The literature above describes the products as (i) plant bio-stimulant, (ii) an anti-stress agent, (iii) a nutritional equilibrator, (iv) an enhancer in the improved use of macro and micro elements and as an indirect improver of activity of some enzymatic systems to bring about a tremendous boost in quality and quantity of the produce. The literature also describes Siapton 10L as a product produced in the logical consequence of idea to give the plant readily assimilable nutritional and bio stimulant elements, directly through the leaves. It has been argued by the ld. Counsel that to qualify as PGR, the product should be capable of performing three functions namely (i)promote growth, (ii) ....
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....g elements namely nitrogen, phosphorous and potassium; other fertilizers (CETH 3105). For the purpose of classification of any product as "other fertilizers", chapter note 6 of Chapter 31 is relevant which provides that the term "other fertilizers" applies only to products of a kind used as fertilizers and contain, as an essential constituent, at least one of the elements nitrogen, phosphorus or potassium. It is quite clear that for any product to merit classification under CETH 3105 as other fertilizers, the product must have nitrogen or phosphorus or potassium or their combination as an essential constituent providing the essential character to the product. The chemical elements - nitrogen, phosphorus and potassium are also referred as macronutrients or primary fertilizer elements and are required in higher quantity by the plants. 4.2 Any product where the essential elements are not nitrogen or phosphorus or potassium or their mixture would not merit classification under CETH 3105. Further, the specific exclusion of separate chemically defined compounds as laid down in chapter note 1(b) and in the HSN Explanatory Notes to the heading 3105.90, reinforce the above conclusion. It....
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....lant growth regulator can inhibit, promote or otherwise alter physiological processes in plants. The relevant HSN Note is clear to this effect. Kirk-Othmer "Encyclopaedia of Chemical Technology" (3rd Edition - Volume 18) introduces PGRs as follows : "Plant-growth regulators, other than nutrients, usually are organic compounds. They are either natural or synthetic compounds and are applied directly to a plant to alter its life processes or structure in some beneficial way so as to enhance yield, improve quality, or facilitate harvesting. Plant hormones, i.e., phytohormones, are plant-produced growth regulators and, therefore, are naturally occurring plant substances. Plant-growth regulators, however, apply to phytohormones as well as synthetic compounds." "Plant Physiology" (4th Edition) by Robert M. Devlin & Francis H. Witham gives the following description : - "Plant regulators are organic compounds other than nutrients that in small amounts promote, inhibit, or otherwise modify a physiological process in plants". J.C. Johnson's "Plant Growth Regulators and Herbicide Antagonists - Recent Advances" introduces PGRs as under : - "Plant....
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.... Apple, Pear, Pineapple 4-indol-3-ylbutyric DP 1 g/kg Seradix B Ornamentals Acid No. 1 4-indol-3-ylbutyric acid DP 3 g/ka Seradix B No. 2 Ornamentals 4-indo1-3-ylbutyric acid SL 8 g/kg Seradix B No. 3 Ornamentals GIBBERELLINS Gibberellins SL 32 g/l ProGibb 4% Grape, Pear, Citrus, Potato, Mango, Hops, Grape-seedless CYTOKININS 6-benzyl adenine/gibberellins SL 19/19 g/l Promalin Apple, Plum. Flowers, Ornamentals ETHYLENE Ethephon SL 480 g/l Ethrel Apple, Cherry, Citrus, Cotton, Grape, Maize, Peach, Pineapple, Plum, Prune and Sugarcane Tobacco GROWTH RETARDANTS Paclobutrazol SC 250 g/l Cultar Litchi Mango Peach Plum Daminozide SP 850 g/kg B-Nine SP Flowers Ornamentals Glyphosate- isopropylamine SL 360 g/l Glyphosate 360 Acid Sugarcane and Grasses (chemical mowing) Glyphosate- isopropylamine SL 360 g/l Mamba 360 SL Sugarcane Grasses (chemical mowing) Glyphosate- isopr....