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2020 (2) TMI 1025 - GUJARAT HIGH COURTClassification of goods - manufacture of agrochemical products - Plant Growth Regulator and falling under Chapter heading 3808 or not - As per the circulars issued by the CBEC, the product in question was required to be “compound” and not “mixture”. - CESTAT referred the matter to the Larger Bench - Whether the decision rendered by the Bench in Northern Mineral (supra) could be said to be so conclusive a decision as to leave no room for further examination of this Bench? HELD THAT:- This stage that the product in question before the Delhi Bench in case of NORTHERN MINERALS PVT. LIMITED VERSUS COLLECTOR OF C. EX., DELHI [1996 (7) TMI 387 - CEGAT, NEW DELHI] “Dhanzyme” and therefore, the majority discussion in the case of Northern Mineral (supra) was based upon the ingredients characteristics and constitution of the said product. Whereas in the instant case, the product is Siapton 10L. Thus, both the products are different. The Delhi Bench in case of Northern Mineral (supra) has recorded submission of the counsel for the appellant therein. The Delhi Bench in case of Northern Mineral did refer to the dictionary meaning and various discussion on “plant, growth, regulator and plant, growth promoter” to cullout fine distinction between the two. But the research on this aspect incorporated in para 7.3 was bearing in mind the product “Dhanzyme” and its ingredients, applicability, methodology of its application and usage. In other words, it can well be said that the discussion and research was producentic viz. “Dhanzyme”. It is required to be noted that the decision of the Court and the tribunals are to be read not as textbook, but required to be read and applied in light of the facts prevalent thereafter. Bearing the aforesaid sentence of the tribunal occurring in the paragraph, which this Bench has found to be uncalled for, unwarranted and not appropriate. The discussion in respect of the product in question based upon the prima facie opinion of the tribunal requiring the tribunal to refer the matter to Larger Bench cannot be said to be so prejudicial to the petitioner to call for any interference - The Court hasten to add here that the Court is also of the view that the learned counsel for the respondent is not wholly unjustified in pressing into service the submission and pleadings of the respondents' affidavit indicating that in such a scenario the Court should be slow in interfering with such interim order. The Court had to examine the judgment of the Delhi Bench of CESTAT in NORTHERN MINERALS PVT. LIMITED. The plain and simple reading thereof would indicate that there was a discussion, which can be said to be a product specific or producentic viz. “Dhanzyme” and supposing there was a case in respect of “Dhanzyme” or a product having all the similar ingredients that a “Dhanzyme” and also applicability perhaps there would have been no action or permissibility in the tribunal to make any reference as it would not be permissible at all. The Court has already deprecated the tribunal's reference to the Apex Court in highlighted sentence, but that in itself would not render entire order of the tribunal impugned in this petition vulnerable as it was a duty cast upon the petitioner to establish imminently that the product in question in this petition being Siapton 10L was almost similar to Dhanzyme in its ingredients, applicability and construction so as to make the decision of Northern Mineral binding upon the tribunal for preventing it from referring it to Larger Bench. The Court is of the view that the order impugned is not in any manner prejudicial to the petitioner and is only an interim order and making reference to the Larger Bench and pursuant thereof, the Larger Bench was constituted and met once, but in view of the pendency of this petition, deferred the hearing. Therefore, without any further elaboration, suffice it to say that the order impugned does not deserve to be interfered with in any manner and the discussion touching upon the merits made in this matter is purely for examining the challenge to the order impugned and the same shall have no bearing either for consideration by the Larger Bench or Tribunal Bench, where the matter is argued on merits - Petition disposed off.
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