2025 (7) TMI 722

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....ocatea for the appellant Shri Ram Kumar, Deputy Commissioner (AR) for the respondent ORDER PER: C J MATHEW M/s Syngenta India Ltd is before us against order [order-in-original no, 04/2017-18/Commr./NS-III/JNCH dated 28th April 2017 ] of Commissioner of Customs (NS-III), Nhava Sheva, in which, in imports vide 47 bills of entry, consignments of 'ISABION' were re-assessed to recovery of d....

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....zer' and sought to be cleared at rate of duty corresponding to tariff item 3101 0010 of First Schedule to Customs Tariff Act, 1975 that was proposed to be reclassified as 'plant growth regulator' liable to rate of duty corresponding to tariff item 3808 8340 of First Schedule to Customs Tariff Act, 1975. 3. Learned Counsel for the appellant submitted that the impugned proceedings under Customs A....

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....n cell building exercise, and thereby, help the plant grow using the nutrients (nitrogen, phosphorus and potassium). Therefore, the two products Siapton 10L and Isabion are in the nature of fertilizers (bio-stimulants) and not plant growth regulators. 51. The aforesaid discussion leads to the inevitable conclusion that the Division Bench, while referring the matter to the Larger Bench, wa....

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....pecial role in the economic growth of a country, merits privilege of duty abatement, does not exclude, save by statute or notes to chapter, alternative coverage among 'chemicals' that may not be so privileged. By convention, 'usage', often evidenced by recognition in law through executive instrument or by the differentiation permitted by the notes to chapter 31 of First Schedule to Customs Tariff ....