2002 (2) TMI 575 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi rejected the Revenue's appeal regarding the classification of Dhanzyme as a plant growth promoter under sub-heading 3101.00 of the Central Excise Tariff Act, 1985. The Tribunal's decision was based on a previous case where Dhanzyme was classified as a bio-fertilizer. The appeals were rejected.