9911796707
TMI Blog1999 (5) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... ned orders. 2. Shri H.K. Jain, ld. SDR submitted that Respondents, M/s. Unique Farmaid Pvt. Ltd. manufacture a product Floramin which is a bio stimulant for improving colour, vigour and size of the plant; that the main function of the impugned product is breaking of dormancy in the plants; that the product is intended to enhance growth, vigour and improve crop yield by way of inhibiting certain Physiological process in Plant and promoting others; that the product is packed in unit containers from 100 ml. onwards and is used by way of spray on the plant. He further mentioned, that the product literature describes the product as compatible with pesticides and is used in smaller doses; that according to product literature, floramin can be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om berseam seed by way of its fermentation by using Alkaline media; that Heading 31.01 of C.E.T.A. covers animal or vegetable fertilisers whether or not mixed - together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products; that Chapter 38 deals with miscellaneous chemical products; that the product fall under Chapter 38 must necessarily be synthesised out of chemical products and not anything else; that plant growth regulator are applied to alter the life process of a plant, so as to accelerate or retard growth, enhance yield, improve quality or facilitate harvesting etc.; that plant hormones (Phyto hormones) are one type of Plant Growth Regulator; that thus the plant growth regula ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... discuss the various Headings/sub-headings in the schedule to the Central Excise Tariff Act and further even Insecticides can have beneficial property on the physiology and growth of plants; that the Department of Entomology does not understand the scheme of Central Excise Tariff. The ld. SDR. also referred to Explanatory Notes of HSN below Heading 38.08 according to which Plant Growth regulators are applied to alter the life process of a plant so as to accelerate or retard growth, enhance yield, improve quality or facilitate harvesting etc. and contended that the impugned product performs the similar function as it helps in improving colour, vigour and size of the plant of various crops. He also referred to Hawley s Condensed Chemical Dict ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing does not exclude the Plant growth regulator which is vegetable based. As contended by the Ld. SDR the main function of the impugned product is that it breaks the dormancy of the plant and the product is intended to enhance growth, vigour and improve crop yield. We are strengthened in our view by decision of the Larger Bench of the Appellate Tribunal in the case of M/s. Tetragon Chemicals (P) Ltd. Others v. C.C.E., Bangalore and Others - 1999 (30) RLT 366 wherein the Larger Bench considered the question whether Heading 23.02 in Chapter 23, the title of which is Residues and Wastes from the Food Industries; Prepared Animal Fodder , covered preparations of a kind used in animal feeding which contained minerals or synthetic active ingred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s only to Insecticides and therefore, non application of the said Act to the impugned product is not relevant for its classification under the Central Excise Tariff Act. We agree with the submissions of the ld. SDR regarding the letters from Department of Entomology. Finally we observe that Appellants have also referred to a product planofix (Plant Growth Regulator) manufactured by M/s. Rhone Poulenc which contained 4.5% Alpha Napthyl Acetic acid solution and for which the licence under Insecticides Act is required. The Appellate Tribunal, in the case of Bakul Chemicals P. Ltd. v. C.C.E. - 1999 (109) E.L.T. 822 (T) = 1999 (30) RLT 269 has held that Alpha Napthyl acetic acid is a plant growth regulator classifiable under heading 3808.90 and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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