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2019 (11) TMI 425 - CESTAT ALLAHABADClassification of goods - Harvest Plus and Cash Plus - Whether to be classified under Central Excise Tariff Chapter No.31 or under Chapter 38? - HELD THAT:- Without subjecting the goods to the chemical examination by competent chemical laboratory the aspect of whether the goods are only Plant Growth Enhancers or they also have capability of regulating the plant growth cannot be ascertained. The matter remanded to Original Adjudicating Authority i.e. Commissioner with direction to get the goods examined by departmental chemical laboratory i.e. CRCL to decide whether the goods manufactured by manufacturer are Plant Growth Regulators or Plant Growth Enhancers - appeal allowed by way of remand.
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