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2016 (3) TMI 1043 - CESTAT CHENNAIClassification - 1. Allwin Gold, 2. Allwin Top, 3. Allwin Top plus, 4. Allwin Wonder, 5. Allwin Wonder Plus, 6. Allwin Legume, 7. Allwin Elixer, 8. Ramdoot, 9. Bolt, 10. Dosth. Out of these 10 products, appellant claimed classification 3105 9090 whereas the Revenue classified them under 3824 9090 as plant growth regulators - Held that:- We find that Allwin Wonder plus and Allwin wonder contains potassium and nitro benzene which has elements of both Nitrogen and potassium. In the case of Allwin Top plus and Allwin Top contains Mono ammonium phosphate, and potassium humate which contains both phosphorous and potassium. In the case of Allwin Legume and Allwin Elixier both products contain nitrogen, phosphorous etc., which clearly confirms as other fertilizers as stipulated under Chapter note 6 of chapter 31 and confirms Board’s Circular referred above. There is no dispute on the composition as confirmed from the test reports and confirms that both nitrogen and phosphorous or nitrogen and potassium or either one of the above are present in these mixtures and the usage as folio spray is not under dispute. Therefore, the adjudicating authority relying Fertilizer Control Order (FCO) for deciding the classification under 3105 is not justified and not substantiated. Accordingly, we hold that these products (sl.no. 3 to 9) qualified to be considered as other chemical fertilizers and contain either nitrogen, phosphorous or potassium, which is the essential constituents to be classified under other fertilizers. Accordingly, we hold that these products are rightly classifiable under 3105 9090 and not under 3824 9090. As regards Allwin Gold, we find that the adjudicating authority proposed to classify it under 3808 9340. As already discussed above, the composition of the product contains nitro benzene (20%) and urea (3%) along with other chemicals, which is not under dispute. It is not the case here that the appellants are clearing nitro benzene as such but it is used as one of the raw materials for manufacture of the product which is Allwin Gold. Both urea and nitrobenzene contains nitrogen which is essential ingredient for fertilizers. Therefore, the Revenue classifying them as plant growth regulators is not justified. We also find from the test reports and noticed that it does not contain any hormone ie., auxins, gibberellins or cytokinins. These are chemical hormones whether naturally or synthetically considered as growth regulators. In the present case, it is only a mixture of chemicals which are sprayed as folio spray for enhancing the growth of the folio in the stage of blooming. Accordingly, we do not see any justification by the Revenue classifying the products under 3808 9340 as PGR. Therefore, we hold that Allwin Gold is rightly classifiable under 3105 9090. As regards the last item “Dosth”, we find that this product was not declared by the appellant nor it was cleared separately but kept in the packets as a combi-pack. On perusal of the sample packet of Allwin wonder plus, we find that Dosth is a wetting agent and kept inside the pack of Allwin wonder plus as 20 ml sachet. It is an option to the user to use this wetting agent comes with combi-pack. There is no dispute that that the appellants are not clearing the wetting agent separately. But it is packed inside Allwin Wonder plus and sell it as a combi-pack. Accordingly, we hold that "Dosth" is rightly classifiable under 3105 9090 along with the main item.
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