Zymegold Plus and Dripzyme classified as fertilizers; department's argument using Fertilizer Control Order, 1985, dismissed.

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....Classification of goods - Zymegold Plus - Dripzyme - The department has taken resort to the definition of ‘fertilizer’ as provided in Fertilizer Control Order, 1985 for changing the classification which, according to us, could not have been done as the definition provided in other statutes, totally unrelated to statute in issue, cannot be made the basis for changing the classification. - the products in issue are fertilizers - AT....