2007 (5) TMI 153 - AT - Central Excise

Fertliser Department contended that appellant product Nim Sona is confirming ISI standard for Nim cake manure is classifiable as insecticide instead as fetiliser Tribunal not finding any finding contrary evidence to consider as fertiliser hence rejected the department appeal

Summary

The Appellate Tribunal CESTAT, Kolkata ruled that the product 'Nim Sona' is a fertilizer, not a pesticide. The Department's appeal was rejected as the product met ISI standards for organic manure and was confirmed as such by the concerned Department. The fact that the product had secondary insecticide properties did not change its classification as a fertilizer. Ten appeals filed by the Department were rejected.