TaxTMI 
TaxTMI 
2024 (11) TMI 608
X X X X Extracts X X X X
X X X X Extracts X X X X
....India Pvt Ltd, filed 12 refund claims during the period 09/2008 to 09/2011; Department rejected part of the refund claim on account of Education Cess/Secondary and Higher Education Cess and on then issue of classification of one the products namely, Triacontanol, which the appellants classified under Chapter 38 (3808.30/3808.20) as plant growth regulators (PGP); the Original Authority classified the product as plant growth promoter (PGP) on appeals filed by the appellant commissioner (Appeals) vide impugned orders held that the impugned product Triacontanol was neither a plant growth regulator (PGR) nor a plant growth promoter (PGP) but was an insecticide classifiable under CETH 380810, as held by the Tribunal in the case of Bahar Agro Chem....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f classification, as the classification arrived at by the Commissioner (Appeals) was not as subject matter before the original authority; it may also be remanded for quantification of the refund amount. He relies on the Final Order No. FO/57954-57970/2013 dated 08.10.2013 passed by the Delhi Bench in the case of M/s Godrej Agrovet Ltd Vs. Commissioner of Central Excise, Jammu. 4. Heard Both side and perused the record of the case. 5. We find that the brief issues involved in the case are as to whether the case requires to be remanded back to the original authority to decide the classification and to requantify the amount of refund accordingly and as to whether the appellants are eligible for the refund of Education Cess/Secondary and ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... physiological processes in plants, whereas a plant growth promoter only promotes plant growth and would not inhibit it. Accordingly, they held that a plant growth promoter cannot be considered as a plant growth regulator. The said conclusion was derived by this Tribunal based on the HSN explanatory notes and also based on the technical literature on the subject, namely, Kirk-Othmer "Encyclopedia of Chemical Technology", Plant Physiology by Robert M Devlin & Francis H. Witham and J.C. Johnson's Plant Growth Regulators and Herbicide Antagonists - Recent Advances". Based on the technical literature and the HSN explanatory notes, this Tribunal held that plant growth promoter and plant growth regulator are distinct and different and they cannot....
X X X X Extracts X X X X
X X X X Extracts X X X X
....fied as an insecticide and all the procedures prescribed under the Insecticide Act, 1968 and Rules made there under are applicable not only to Triacontanol but also to the preparations containing Triacontanol and the appellant has been complying with those provisions of the Insecticides Act, 1968. Section 38 of the Insecticide Act specifically provides that the provisions of said Act will not apply to any substance specified or included in the schedule or preparation containing any one or more substances, if such substance or preparation is intended for the purpose other than preventing, destroying, repelling or mitigating any insects, rodents, fungi, weeds and other forms of plant or animal life not useful to human beings. If the appellant....