Fertilizer Classification Upheld Over Plant Growth Regulator: Siapton 10L and Isabion Rightly Classified Under CETA 3101 00 99.

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....Appellant's goods "Siapton 10L and Isabion" correctly classifiable as fertilizer under CETA 3101 00 99, not as Plant Growth Regulator under CETA 3808 93 40 as claimed by Department. Larger Bench of CESTAT held plant growth promoters cannot be equated with plant growth regulators which inhibit, promote or alter physiological processes. Impugned orders set aside. Appeals allowed.....