2024 (11) TMI 1535

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....7, Excise Appeal No. 12063 of 2019. - FINAL ORDER NO. 12912-12918/2024<br>Central Excise<br>HON&#39;BLE MR. SOMESH ARORA, MEMBER (JUDICIAL) AND HON&#39;BLE MR. C. L. MAHAR, MEMBER (TECHNICAL) Appearance: Present for the Appellant : Shri Anand Nainawati & Shri Ishan Bhatt, Advocates. Present for the Respondent: Shri Mihir Rayka, Additional Commissioner (AR). SOMESH ARORA Learned advo....

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....omoter to be able to simultaneously inhibit growth or otherwise modify (apart from promotion) plant processes, to qualify as plant growth regulator under heading 3808 of Central Excise Tariff Act, 1985. OR So long as it promotes growth by modifying life processes of a plant it qualities as plant growth regulator under heading 3808 of Central Excise Tariff Act, 1985. 7. T....

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....not as a plant growth regulator under ETI 3808 93 40." 53. The reference is answered, accordingly. The papers may be placed before the Division Bench of the Tribunal to decide the appeals on merits." 2. Since the reference has made has been decided and answered in favour of the party treating the impugned product as falling under tariff heading 31010099 as claimed by the party. Therefo....