2024 (3) TMI 1036

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....e of classification. 3. We find that so far the issue of limitation is concerned with regard to classification of Bio-fertilizers, Single Micronutrients, Multi-micronutrients/ Micronutrient mixtures and Plant Growth Regulators (PGR), during the period under dispute was highly disputed and there was situation of confusion. This situation has been appreciated by the CBEC and the Board has issued Circular No. 1022/10/2016-CX dt.06.04.2016 clarifying the issue of classification of these products. 4. Appreciating the confusion prevailing with regard to classification and clarification issued by the Board in April, 2016, we find that the SCN dt.29.11.2017 has been issued by way of change of opinion mainly, and as such, we hold that extended....

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....re, liable to be classifiable on merits based on their composition under either Chapter 28 or Chapter 29 and not under Chapter 38. 7. As far as the classification of PGR is concerned, the appellants have mainly contested that these are essentially Bio-fertilizers with additional composition of either 'Oligosaccharins' or 'Hydrolised vegetable proteins/cereal proteins' and according to them, addition of Oligosaccharins in Bio-fertilizer is aimed to increase the immunity power in the plants and not in any manner effect or manipulate the physiological process of the plant growth. Therefore, they cannot be considered as PGR, even by relying on Circular dt.06.04.2016, which the department have mainly relied upon for classifying the product as....

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.... judgment of Apex Court in the case of National Thermal Power Company Ltd vs CIT [1998 (99) ELT 200 (SC)] in support of their claim that they can raise any point of law before the Tribunal at this stage also. We have perused the said judgment and observed that though the judgment is under Income Tax Act, but the ratio is also squarely applicable in respect of any Tribunal where any point of law can be raised even if not raised in the earlier proceedings. Therefore, we feel that having regard to the observations and submissions of the learned AR, as also the arguments made by the learned Advocate for the appellants, in the interest of justice, the issue of classification needs to be remanded back where the Original Authority will give them f....