TaxTMI 
TaxTMI 
TaxTMI 
2025 (12) TMI 898
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....nt to understand if the subject good continues to be classifiable under Chapter Tariff Heading (CTH) 3101. b. If 3101 is not the appropriate Heading, what is the suitable Heading for the subject goods. 2.1 The applicant is engaged in the manufacture of fungicides, insecticides and crop production products. The Company sells the same domestically to various customers in India. 3. Details of the product/subject goods as submitted by the Applicant: 3.1 Flamberge ('Subject Goods') is categorized as a natural bio-stimulant by the Company designed to enhance plant growth, vigor, and productivity. It contains naturally derived plant growth- promoting compounds that improve the nutrient absorption, stress tolerance, and overall health of crops. It is based on amino acids and peptides (chain of amino acids). It is obtained through the hydrolysis process of breakdown of proteins of animal origin to peptides and amino acids for easy absorption and assimilation by the plant cells. The logo and details of the subject goods are as in picture below: 3.2 It is a simple organic fertilizer containing nitrogen coming from skin protein named collagen, submitted to a hydrol....
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....ml per acre and dose through fertigation can range between 1-1.5 ml/L of water. 3.7 The applicant vide its additional submission dated 25.11.2025 submitted that the product Flamberge, classified as a protein hydrolysate biostimulant under the Fertilizer Control Order (FCO), 1985, is chemically derived from the hides of Bos taurus (cattle) through a biphasic chemical hydrolysis process involving sulphuric acid and calcium hydroxide. The formulation/composition as approved by the FCO Order, 1985 contains a minimum of 46.9% protein hydrolysate by weight, with water added as QS (quantity sufficient) to complete the composition to 100% Below is the relevant extract of the FCO order. Protein Hydrostats 46.9%(Animal Source Liquid) Composition S. No. Ingredients Content (i) Protein hydrolysate derived from hides of Bos taurus (animal source) through biphasic chemical hydrolysis (sulphuric acid and calcium hydroxide) per cent. by weight, minimum' 46.9 (ii) Water per cent. by weight QS (iii) Total (per cent.) 100 Specification S. No. Parameters Value (i) Total amino acids per cent. by weight, minimum 46.....
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....s "Animal or Vegetable Fertilisers, whether or not Mixed Together or Chemically Treated; Fertilisers produced by the mixing or chemical treatment of Animal or Vegetable Products" b) CTH 3808 of the Customs Tariff as "Insecticides, Rodenticides, Fungicides, Herbicides, Anti- Sprouting Products And Plant-Growth Regulators, Disinfectants And Similar Products, Put Up In Forms Or Packings For Retail Sale Or As Preparations Or Article S (For Example, SulPhur-Treat Ed Bands, Wicks And Candles, And Fly-Papers) c) CTH 3824 of the Customs Tariff as "Prepared Binders For Foundry Moulds Or Cores; Chemical Products And Preparations Of The Chemical Or Allied Industries (Including Those Consisting Of Mixtures Of Natural Products), Not Elsewhere Specified Or Included". The relevant extract of both the CTH 3101 and 3801 is as below: CTH Description 3101 ANIMAL OR VEGETABLE FERTILISERS, WHETHER OR NOT MIXED TOGETHER OR CHEMICALLY TREATED; FERTILISERS PRODUCED BY THE MIXING OR CHEMICAL TREATMENT OF ANIMAL OR VEGETABLE PRODUCTS 3101 00 -Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemica....
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....ation under CTI 31010099, viz * that they have applied & have been granted registration for the product as a bio stimulant under clause 20c(5xb) of the Fertilizer (Inorganic. organic or mixed) Control order 1985 [for short - FCO]; that since in terms of the FCO, Flamberge is a bio-stimulant, it falls within the definition of fertilizer; * fertilizers are covered under chapter 31; * Flamberge is designed to enhance plant growth, vigor, and productivity. It contains naturally derived plant growth-promoting compounds that improve the nutrient absorption, stress tolerance, and overall health of crops; * that both the terms 'bio stimulant' and 'fertilizers' are defined under FCO; * in terms of circular No. 1022110/2016-Cx dated 06.4.2016, for any product to merit classification under CETH 3105 as other fertilizers it must have nitrogen, or phosphorus or potassium or their combination as an essential constituent providing the essential character to the product. The chemical elements nitrogen, phosphorus & potassium are also referred as macronutrients or primary fertilizer elements & are required in higher quantity by the plants....
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....enzymatic activity, did not inhibit, alter or regulate plant physiological processed but rather acted only as a growth promoter. Thus, not classifiable under 3808. Cheminocel was classified under CTH 3101, reinforcing the classification of nutrient-based plant growth promoters as fertilisers. 9.4 Furthermore, reliance is also on the case of Leeds Kem vs. Commissioner of C. Ex., Aurangabad (2001 (134) E.L.T. 294 (Tri. - Del.)). In the said case, the product "Plantozyme" - a bio fertiliser made from hydrolyzed milk proteins and seaweed extract, was classified under CTH 3101 despite containing small amounts of cytokinins (plant growth hormones). It was ruled that mere presence of trace growth-promoting substances does not turn a fertiliser into a plant growth regulator under CTH 3808, as fertilisers are meant to supply essential nutrients rather than regulate plant metabolism. Similarly, Flamberge is a bio-stimulant derived from organic sources, specifically animal-based hydrolyzed proteins. It enhances nutrient absorption and supports root development, much like, Plantozyme, without chemically regulating plant growth. 9.5 Additionally, reliance can be placed on the case of Comm....
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....rals or chemical fertilizers - nitrogenous (CETH 3102). phosphatic (CETH 3103), potassic (CETH 3104) or fertilizers consisting of two or three of the fertilizing elements namely nitrogen, phosphorous and potassium; other fertilizers (CETH 3105). For the purpose of classification of any product as "other fertilizers ". chapter note 6 of Chapter 31 is relevant which provides that the term "other fertilizers" applies only to products of a kind used as fertilizers and contain, as an essential constituent, at least one of the elements nitrogen, phosphorus or potassium. It is quite clear that for any product to merit classification under CETH 3105 as other fertilizers, the product must have nitrogen or phosphorus or potassium or their combination as an essential constituent providing the essential character to the product. The chemical elements - nitrogen, phosphorus and potassium are also referred as micronutrients or primary fertilizer elements and are required in higher quantity by the plants. 4.2 Any product where the essential elements are not nitrogen or phosphorus or potassium or their mixture would not merit classification under CETH 3105. Further, the specific exclusion....
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....olerance, and stomatal closure. v. Ethylene: It affects fruit ripening, flowering, and response to stress. 14.3 For a better understanding of the scope and coverage of Tariff Entry 3808.93.40, reference can be drawn from its WCO Explanatory Notes, 2022. Therein, it is provided that plant growth regulators are products that alter the life processes of plants to promote or inhibit growth. Such products must be chemically defined compounds that interfere with or modify plant metabolism at a hormonal level. 14.4 In context to the subject good, the applicant submits that fertilizers provide essential nutrients for plant growth and health, while plant growth regulators are chemicals that influence specific aspects of plant growth and development by regulating physiological processes. 15. The Applicant submitted that the following four aspects would demonstrate the distinction between fertilizers and plant growth regulators. Purpose i. Fertilizers primarily provide essential nutrients to plants, aiding in their growth, development, and overall health. They ensure that plants have an adequate supply of nutrients for optimal performance. ii. Plan....
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....ctional authority. 18. Details of Personal Hearing: A personal hearing was held on 10.09.2025 at 12:30 pm Sh. Rahul Sinha and Ashwin Pahwa, authorized representative appeared for PH in the matter from the applicant side. They reiterated the contention filed in the application whether subject goods after amendment in the FCO, 1985 remain classified under CTH 3101 or otherwise. They however are of the view that the product 'Flamberge'- a bio-stimulant merely provides nutrients to the plant hence it is of the nature of fertilizer/bio- stimulant. Nobody appeared for PH from the department side. 19. Additional submission of the Applicant The Applicant vide their email dated 28.11.2025 made additional submission the most of the fact and details of the original application were reiterated by the applicant in his submission, for the sake of brevity relevant extract of the additional submission is produced in brief as below: 19.1 Product "Flamberge" is a bio-stimulant and not Plant Growth Regulator (PGR): * The product is registered as a bio-stimulant under the Fertilizer (Control) Order, 1985, and thus falls within the definition of fertilizer under....
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.... * As per Fertilizer Control Order, 1985 (FCO) "Bio-stimulant" means a substance or micro- organism or a combination of both whose primary function when applied to plants, seeds or rhizosphere is to stimulate physiological processes in plants and to enhance its nutrient uptake, growth, yield, nutrition efficiency, crop quality and tolerance to stress, regardless of its nutrient content, but does not include pesticides or plant growth regulators which are regulated under Insecticides Act, 1968. Copy of the relevant definitions as per Fertilizer Control Order, 1985 (FCO) amended till 2025. * Plant-growth regulators are applied to alter the life processes of a plant so as to accelerate or retard growth, enhance yield, improve quality or facilitate harvesting, etc. Plant hormones (phytohormones) are one type of plant-growth regulator (e.g., gibberellic acid). Synthetic organic chemicals are also used as plant-growth regulators. * Both plant growth regulators (PGRs) and bio stimulants are recognized for their ability to enhance plant growth, development, and yield. However, their modes of action, composition, and regulatory treatment are fundamentally different, which ....
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....ies can improve plant growth and yield, their composition, mode of action, and regulatory treatment differ significantly. PGRs are usually synthetic or derived from plant hormones and do not provide nutrients, whereas bio-stimulants are complex, often natural formulations that support plant health and stress tolerance without mimicking hormones. This distinction is critical for customs and excise classification. * The PI Industries case (CESTAT, 2024) is the leading precedent, holding that products which are nutrient-based, non-hormonal, and free from PGRs and are to be classified as fertilizers (bio- stimulants) under Chapter 31, not as PGRs under Chapter 38. * The CBIC Circular and several judicial decisions (refer Annexure-2) further confirm that products must contain primary nutrients to be classified as fertilizers, and the mere presence of small amounts of plant growth-promoting hormones does not preclude such classification. 19.6 Comparison with the principles laid down in the PI Industries ruling * The PI Industries case established that such biostimulants are to be classified as fertilizers, not as PGRs. We have done a detailed comparison of t....
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....erabad held that "We further find that the formulations as presented before us and discussed above clearly show that the assessee's products indeed, had Nitrogen or Phosphorous or Potassium or more than one of these three as an ingredient in them. The argument of the learned Authorized Representative is that although they were present in these formulations they were not essential. We do not find any basis to hold as to which of these elements in the products are essential and which are not. It is his submissions that they were only chelating agents. We find nothing in the Chapter note 6 to Chapter 31 which says that Nitrogen, Phosphorous & Potassium cannot be part of chelating agents or the chelating agents are not essential ingredients. We do not find any reason to go merely by the assertion of the learned Authorized Representative in this regard. Since one of these elements is available, the classification of the goods under Chapter heading 3105 is clearly sustainable. The alternative 6 out of 7 classification as plant growth regulators is not sustainable". d) In the case of "Safex Chemical India Limited" (2017 (9) TMI 140), CESTAT Chandigarh noted that "Chemical Eng....
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....nd that the issue raised in the question in the Form CAAR-1 is squarely covered under Section 28H(2) of the Customs Act, 1962, being a matter related to classification of goods under the provisions of this Act. 22. Before deciding the issue, let me deliberate on the legal framework prescribed in Customs Tariff Act, 1975, Chapter/ Section notes along with HSN explanatory notes. As per Rule 1 of GRI, the titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. 23. The Applicant has submitted that the Flamberge ('Subject Goods') is categorized as a natural bio-stimulant by the Company designed to enhance plant growth, vigor, and productivity. It contains naturally derived plant growth-promoting compounds that improve the nutrient absorption, stress tolerance, and overall health of crops. It is based on amino acids and peptides (chain of amino acids). It is obtained through the hydrolysis process of breakdown of proteins of animal origin to peptides and amino acids for easy absorption and assimilation by the....
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....the relevant portion has issued guidelines regarding the registration of the biostimulant under FCO. The relevant portion of the same viz Chapter 2: Biostimulant categories, sub-groups and active ingredients is produced below for reference: 3 Protein hydrolysates and amino acids Protein hydrolysates Protein hydrolysates are mixtures of amino acids and peptides obtained from chemical or biological break-down of proteins from plant and animal sources. The peptide size may vary from 2-20 amino acid units but may be longer also. Active ingredients: free amino acids and polypeptides In view of the above the subject goods are natural biostimulant obtained through the hydrolysis process of breakdown of proteins of animal origin, the active ingredients of the subject goods are amino acids and peptides. Further as per the above mentioned submission of the applicant the total amino acids are, 46.9% 25. There is no any specific heading in the tariff for the subject goods. The Applicant has submitted mainly two possible classifications of the subject goods i.e. under others of CTH 3101 as other Fertilizer of the Animal origin and under CTH 3808, CTSH-380893- As plant....
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....ors, Disinfectants And Similar Products, Put Up In Forms Or Packings For Retail Sale Or As Preparations Or Article S (For Example, SulPhur-Treat Ed Bands, Wicks And Candles, And Fly-Papers) and CTI 38089340 covers Plant Growth regulator. 27. Ongoing through the additional submission filed by the applicant dated 28.11.2025 they have reiterated their earlier submissions. However, the same is again summed up as follows: * Flamberge is a Natural bio-stimulant designed to enhance plant growth vigour and productivity. It is composed of naturally derived plant growth promoting compounds, specifically amino acids and peptides which are obtained through the hydrolysis of animal protein(collage). * Product is intended to improve nutrient absorption stress tolerance and overall plant health. It does not contain any synthetic or natural PGRs such as Auxins, Gibberellins and Cytokines. And therefore it is appropriately classifiable under CTI 31010099 which covers other Animal and Vegetable Fertilizers, whether or not mixed together or chemically treated fertilizers produced by the mixing or chemical treatment of Animal or Vegetable product. * That the product is re....
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....ul in terms of nitrogen fixation, phosphorus solubilisation or nutrient mobilization, to increase the productivity of the soil and/or crop. h. "fertiliser" means any essential substance, either in straight or mixed form and derived from either inorganic, organic or mixed sources, that is used or intended to be used to provide essential plant nutrients or beneficial elements or both for the soil or for the crops or makes essential plant nutrients available to the plants either directly or by biological process or by both in the soil or plant as notified from time to time by Central Government and specified in the schedules appended to this order or as may be notified by the State Governments. Explanation; - For the purpose of Fertilizer- (i) "the essential plant nutrients" include Primary Nutrients (Nitrogen, Phosphorus and Potassium), Secondary Nutrients (Calcium, Magnesium and Sulpher) and Micro Nutrients (Zinc, Manganese, Copper, Iron, Boron and Molybdenum); (ii) "Beneficial element" means any element as notified by the Central Government from time to time."; '(ab) "biostimulant" means a substance or microorganism or a combination of both w....
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....mpounds other than nutrients that affect the physiological processes of growth and development in plants when applied in low concentration. Plant growth regulators are active at low concentrations in promoting, inhibiting or modifying growth and development. They are either natural or synthetic compounds that are applied directly to a target plant to alter its life processes and its structure to improve quality, increase yields, or facilitate harvesting etc. These are in the nature of plant hormones and classical of them are auxins, cytokinins. gibberellins (all three promoters) and abscisic acid, ethylene (both inhibitors). PGRs in the list are not exhaustive and more growth substances are being discovered in this category. PGRs are naturally produced by plants and they act by controlling or modifying, plant growth processes such as formation of leaves and flowers, elongation of stems, development and ripening of fruits etc. Synthetic organic chemicals are also used as PGRs and are industrially produced and marketed. A list of some of the PGRs industrially produced in India is enclosed with the reply of IARI. 3.2 . It would thus be noted that PGRs are different from nutri....
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....ntral Excise Tariff and for this purpose they may interalia be minerals or chemical fertilizers - nitrogenous (CETH 3102), phosphatic (CETH 3103), potassic (CETH 3104) or fertilizers consisting of two or three of the fertilizing elements namely nitrogen, phosphorous and potassium; other fertilizers(CETH 3105). For the purpose of classification of any product as "other fertilizers", chapter note 6 of Chapter 31 is relevant which provides that the term "other fertilizers" applies only to products of a kind used as fertilizers and contain, as an essential constituent, at least one of the elements nitrogen, phosphorus or potassium. It is quite clear that for any product to merit classification under CETH 3105 as other fertilizers, the product must have nitrogen or phosphorus or potassium or their combination as an essential constituent providing the essential character to the product. The chemical elements - nitrogen, phosphorus and potassium are also referred as macronutrients or primary fertilizer elements and are required in higher quantity by the plants. 4.2 Any product where the essential elements are not nitrogen or phosphorus or potassium or their mixture would not meri....
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....1985 (FCO) as a bio-stimulant, and the same is registered as a bio-stimulant under the Fertilizer (Control) Order, 1985, Therefore the same falls under the purview of Chapter 31 as a Fertilizer. Firstly, I observe here that there is no doubt that Nitrogen and Amino acids are present in the product but what is most important is that how these Nitrogen and amino acids function on its application to the plants. It is evident that these ingredients do not act as nutrients to compensate the nutritional demand/deficit in the soil but are used to stimulate the growth and other activities as discussed above. It is the functionality that is determinative of the classification of the subject goods and not the constituent materials itself. I also observe, the said circular clarifies at para 4.2 that the notifications issued under Fertilizer Control Order are not relevant for deciding classification. Therefore, the said claim of the applicant do not stand validated that registration of the subject goods under schedule VI of the FCO,1985 as a bio-stimulant will leads to its classification under chapter 31 or CTH 3101 as Fertilizers. 31. Further, the applicant has submitted that presenc....
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.... order further provides a list of straight nitrogenous fertilizers (Not mixed or combination) which are categorized in various headings viz Ammonium Sulphate (Ammonical N 20.6%), Urea 46% N, Urea Coated N 45% N, Ammonium chloride(Ammonical N 25%), calcium ammonium Nitrate 25% N, calcium ammonium Nitrate 26%, Anhydrous Ammonia(Ammonia 99%), Urea super granulated N 46%, Urea granular 46%, Urea Ammonium Nitrate 32%, Neem coated Urea N 46%. In all the straight Nitrogenous fertilizers, especially ones having single element Nitrogen (N) the concentration of the Nitrogen is not less than 45% whereas the applicant's product that is Flamberge contains only 7.90% N, which is beyond the scope of the list provided in list 1 (a) of the straight nitrogenous fertilizers in percentage term. Most importantly, the use of the Nitrogen is also not in providing nutritional supplement to the plant, but to stimulate growth. Also, Nitrogen is not the active ingredient in the subject goods. The active ingredient in the subject goods is Amino acids and peptides which provide essential character to the goods. 32. Accordingly, I find that that the subject goods contain Nitrogen which is minimal and ....
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....hetic organic chemicals are also used as PGR. Thus, it can safely be deduced that PGRs are a wide group of compounds not limited to the plant hormones or synthetic organic chemicals. The scope of PGR for the customs tariff classification remains open and the same can be expanded further. The finding of the recent researches are very illustrative, specific and credible which cannot be dismissed. 34. Flamberge is the Bio Stimulant based on amino acids and peptides. The total amino acids percent by weight, in the subject goods is minimum 46.9% and the same are the active ingredients in the subject goods. Further, Various researches available on open source that amino acids and peptides are compounds that regulate plant growth and physiological processes and induce metabolic activities of the plants, enhance root and shoot growth and promote flowering, fruiting, and resistance to stress. The same has been endorsed by its declaration available on the supplier's webpage i.e adama. com, as far as physiological intervention is concerned. The same are the functions of the plant Growth regulators. Further, amino acids and peptide are not the compounds that provide essential micro and ....
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....tionality of the subject goods. 37. Reference is drawn towards a new scientific research and development published and available online on the website sciencedirect.com volume 299, April 2025, 139971, which is reproduced as follows: Comprehensive review of plant small signalling peptides: From stress adaptation mechanisms to practical solutions for crop resilience Abstract Small signaling peptides (SSPs), short proteins of fewer than 100 amino acids, serve as pivotal signaling molecules with diverse structural features, post-translational modifications, and functional roles. They regulate various aspects of plant growth and development by modulating specific cellular signaling pathways. Research has shown that many SSPs are essential for mediating responses to environmental stresses. This review presents the structure, characteristics, and classification of plant SSPs and elucidates their roles in resistance signaling pathways through interactions with their specific receptors. . .. Introduction As sessile multicellular organisms, plants face numerous formidable abiotic and biotic stresses, including excessive salinity, drought, tempe....
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....ude micro peptides and sORF-encoded polypeptides, are derived from untranslated mRNA regions, non-coding RNAs (ncRNAs), and other non-coding sequences. Unlike CPs, which are processed from larger precursor proteins, NCPs are directly translated from short open reading frames (sORFs) and have emerged as crucial regulators of plant growth and signaling pathways. For example, recent studies have identified a novel NCP, microRPG1, in maize (Zea mays), which regulates the kernel dehydration rate (KDR) . This 31-amino acid micro peptide, derived from a non-coding sequence, modulates ethylene signaling and influences KDR in both maize and Arabidopsis thaliana (hereafter, Arabidopsis). These findings underscore the significant role of NCPs in plant growth and stress adaptation, highlighting their potential as key components in understanding and enhancing plant resilience. The majority of well-characterized SSPs are secreted peptides that act as ligands recognized by membrane-localized receptors or co-receptors, such as leucine-rich repeat receptor-like kinases (LRR-RLKs) This recognition triggers intracellular signaling cascades, which intricately regulate plant growth and develop....
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....n SSPs and various biotic stress factors underscore the need for a deeper understanding of these pathways, which could be pivotal in the development of more resilient crops. Application of SSPs in crop resilience SSPs are increasingly recognized for their potential in plant protection, offering sustainable solutions to combat the spread of pests and diseases that cause significant crop losses. Unlike traditional pesticides, which pose environmental risks, peptides represent a promising alternative due to their diverse origins, potent efficacy, and eco-friendly properties. These versatile molecules play critical roles in safeguarding plants, functioning as immune stimulators. Concluding remarks & perspectives SSPs have emerged as crucial regulators in plant signaling, significantly impacting various physiological processes and stress responses. 38. From the above exhaustive research article it is evident that: i) SSP (Small signaling peptides) are short chain of Amino acids that act as plant growth regulators by enabling cell to cell communication. They function similarly to hormones but are based on amino acids and peptides. ....
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....SnmtlbrItS. This choice could also be explained by the regulation in the United States, where the Environmental Protection Agency ('EPA') exempts 'vitamin-hormone horticutture products' from registration under certain conditions. Zhang and Schmidt explained the biostimutation action by hormonal effects and, secondly, by protection against abiotic stress by antioxidants. The term 'metabolic enhancers ' was also used in later papers (Zhang et al.,2003) . b the scierWc literature. the word biostimutant was $rst de/tue(i by KcmGBPfman et al. (2007) .in a peer-reviewed paper, with modifications: 'biostimulants are materials, other than fertilisers, that promote plant growth when applied in low quantities.' Worth mentioning is the addition of the words 'other than fertilisers', which is in line with the description of Zhang and Schmidt, but which was not explicitly included in their original definition. Kauffman et al. (2007) attempt to summarize what biostimulants are, by introducing a classification: 'Biostimulants are available in a variety of formulations and with varying ingredients but are generally classified into three major groups on the basis of ....
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.... They can befreeliving, rhizospheric or endosymbiotic. These categories are briefly introduced in the next section and will be further described by the accompanying papers of this special issue on plant biostimulants in horticulture. b.1. Humic and fulvic acids: .............................................. b.2 Protein hydrolysates and other N-containing compounds Amino-acids and peptides mixtures are obtained by chemical and enzymatic protein hydrolysis from agro industrial by- products, from both plant sources (crop residues) and animal wastes (e.g. collagen, epithelial tissues) (du Jardin, 2012; Calvo et al., 2014; Halpernet al., 2015). Chemical synthesis can also be used for single or mixed compounds. Other nitrogenous molecules include betaines, polyamines and 'non-protein amino acids', which are diversified in higher plants but poorly characterized with regard to their physio-logical and ecological roles (Vranova et al., 2011). Glycine betaine isa special case of amino acid derivative with well-known anti-stress properties (Chen and Murata, 2011). Case by case, these compounds have been shown to play multiple roles as biostimulants of plant....
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....nic compounds ................................................ b.6 Beneficial fungi ................................................. b.7 Beneficial bacteria E. Regulation of plant biostimulants The regulatory situation of biostimulants is very complex today, in the absence of any specific and harmonized framework in either the EU or the USA. One of the main reasons for this situation is the lack of formal definition and acceptance of the concept by regulatory bodies. In Europe today, biostimulants are placed on the market by following either of two routes : one is the national regulations on fertilisers, the other one is the European pesticides law, which combines both supranational and national provisions for introducing plant protection products on the market. In Europe, the current situation is that the EC regulation No 1107/2009 on plant protection products ('PPPs') is applicable to all categories of biostimulants, considering the very broad definition of PPPs. Indeed, Article 2 of this regulation reads : 'This Regulation shall apply to products, in the form in which they are supplied to the user, consisting of ....
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....c protein hydrolysis from agro industrial by-products, from both plant sources (crop residues) and animal wastes * Hormonal activities are also reported in complex protein and tissue hydrolysates. Chelating effects are reported for some amino acids (like proline) which may protect plants against heavy metals but also contribute to micronutrients mobility and acquisition. * Biostimulants are not fertilisers in the sense they do not contain nutrients intended to be delivered to the plant. However, they may facilitate nutrient acquisition, e.g.by mobilizing elements in the rhizosphere or by developing new routes of nutrient acquisition, like fixation of atmospheric N by the recruitment of bacterial endosymbionts. * Protein hydrolysates and other N-containing compounds Amino-acids and peptides mixtures are obtained by chemical and enzymatic protein hydrolysis from agro industrial by-products, from both plant sources (crop residues) and animal wastes e.g. collagen, work on enzyme regulation mechanism and act on signalling pathways in plant physiology similar to hormones. * The EU has banned the application of such animal protein hydrolysates on the ed....
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.... and mode of action of the subject goods in the instant case is different than that of the case relied upon by the applicant. The subject goods work by modifying physiological processes of the plant improve the nutrient absorption, manage stress tolerance biotic as well as abiotic, and overall health of plants. The main function of the subject goods is not to provide essential nutrition. In addition, the above case law lacks in the outcome of such new research in this field as elaborated in the forgoing paras. 43.2 The case of CESTAT Chennai in the case of EID PARRY (INDIA) LTD. Versus COMMISSIONER OF C. EX. & S.T., LTU, CHENNAI The subject goods in the case relied upon by the applicant were contains all the macronutrients i.e N, P & K (Nitrogen, Phosphorous and potassium) which are the main elements of Fertilizers where in the instant case the subject goods only contain organic Nitrogen that too in less quantity 7.90%. Also the essential character and function and mode of action of the subject goods in the instant case is different than that of the case relied upon by the applicant. In the instant case subject goods function by modifying physiological processes not by ....
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....t which are minimum 46.9% by weight. Nitrogen is only 7.90% and the same is not the active ingredient. Also, the subject goods do not function as a fertilizer. The outcome of new research in this field as elaborated in the forgoing paras brings different perspectives. In addition, the above case law lacks in the outcome of such new research in this field as elaborated in the forgoing paras. 43.5 Further the applicant also placed the reliance of on the following cases a) The case of "COMMISSIONER OF CENTRAL EXCISE, MUMBAI - II VS ARIES AGRO - VETINDUSTRIES LTD" (2018-VIL-436-CESTAT-MUM-CE), b) In the case of "M/s CARESS INDUSTRIES VS COMMISSIONER OF GST & CENTRAL EXCISE, SALEM" (2018-VIL-1083-CESTAT-CHE-CE), CESTAT c) In the case of "KPR FERTILIZERS LTD VS COMMISSIONER OF CUSTOMS, CENTRAL EXCISE & SERVICE TAX, VISAKHAPATNAM - II (2022-VIL-816-CESTAT- HYD-CE", CESTAT d) In the case of "Safex Chemical India Limited" (2017 (9) TMI 140), CESTAT e) In the case of "Gulmohar Agrochem", (2022 (8) TMI 103) - CESTAT Chennai f) In the case of "Aries Agrovet Industries", (2017 (7) TMI 289) - CESTAT Ahmedabad I observe that the composit....
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.....) iv) M/s. Bella Premier Happy Hygiene Care Pvt. Ltd. reported in 2018 (17)G.S.T.L 603 (Kar.). 46. To sum up: i) Animal or vegetable fertilizers for the purpose of CTH 3101 is raw forms of the products like guano, animal dung, animal excreta and the like ones, whereas the product 'Flamberge' is a highly manufactured extract, sophistically developed in modern laboratory. ii) Biostimulants are not Fertilizers. It does not add any nitrogen nutrients or Potassium or phosphorus or its combination or secondary nutrients or micronutrients in the soil or foliage. Either, the logo of the product 'Flamberge' nowhere mention that it a supplies Nitrogen or is a Nitrogenous fertilizer rather it mentions as biostimulant and Plant growth regulator. iii) The specification mentioned on the product label is as stimulant which promote the nutrition absorption which are already available or added in soil. The product is not a Nitrogen fertilizer. The Nitrogen and Amino acids present in the formulation work differently and not as a fertilizer inasmuch as it promotes absorption of all kind of nutrients viz. primary, secondary and micronutrients. ....
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....ted therein). xiv) The circular No. 1022110/2016-Cx dated 06.4.2016 speaks about Fertilizers under the heading necessarily containing as essential constituents. Simple presence of some quantity of Nitrogen itself is not decisive. What is decisive is how the constituting Nitrogen function in the formulation. xv) Further, the said circular No. 1022110/2016-Cx dated 06.4.2016 specifically mentions that It may also be noted that notifications issued under Fertilizer Control Order are not relevant for deciding classification under the Central Excise Tariff. xvi) Customs classification is governed by customs tariff act, GRI (General rules of Interpretation), HSN explanatory notes and relevant judicial pronouncements etc. xvii) Simple presence of Nitrogen in the product Famberge is not substantial to decide the nature of the product rather the overall function, mode and method of use is important for the same. xviii) The Bombay Test house report mentions 05 hormones Auxins, Cytokines, Gibberellins Abscisic acid and ethylene which are not exhaustive. It is to note that there are some other well- known plant hormones viz Brassinosteroids, Jasmona....
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....dule to the Customs Tariff Act, 1975. It is needless to say that as has been observed by the European Union regarding growing safety concerns of using protein hydrolysate derived from animal sources in the food chain, the corresponding policy in India and relevant regulation and control as applicable, if any, will follow. I rule accordingly. ============= Document 1 FLAMBERGE A ADAMA Mode of Action: . The amino acids are Involved in Phyto respiration (Krebs cycle) process. In this process anergels released in the form of ATP this energy is utilud e the Photosynthesis for preparing the food material inthe plant cells. Features: is the Dip Stimulant based on amino acids and peptides (chain of amino acids] FLAMBERGE is obtained tuough the hydrolysis process of break down of proteins to peptides cdl amino acids for naly absorption and assimilation by the plant celis. Ihos fast uptake astamilation anell transport through leaves and roots. stimulates the absorption and efficiency of wartrient usa. enoobies the timidese to abiotic stress, Cutting Edge Technology for Better Plant Physiology . hos a'l the 17 annifio poids in it. with the presence of ....