2021 (11) TMI 513

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.... Hon'ble Member (Technical),Raju For the Appellant : Dr. D.D. Rishi, Advocate For the Respondent : Shri D. Kanjani, Superintendent (AR) ORDER RAMESH NAIR The issue involved in the present case is that whether the product namely Best Agri Product(BAP), Sikko Biostar, Sikko Gold, Sikko Power, Vakil 3D are classifiable under chapter heading 3101/3105 as claimed by the appellant or under 3808....

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....AT- AHM. As per the appellant the similar product that is soil conditioner has been held as fertilizers. Therefore, according to the said judgment demand is not sustainable. We find that while passing the impugned order, the judgment of this Tribunal in the case of Narmada Biochem Pvt. Ltd. was not delivered. The issue involved in the present case is mix of facts and legal issue. In the case of Na....