2004 (2) TMI 421

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ent. [Order per : S.S. Sekhon, Member (T)]. Revenue is in appeal against the classification of the entity under 3808.90 and entitled to the benefit of Notification 14/94-C.E., dated 1-3-1994 on the grounds as the product does not alter the life process of plants inasmuch it regulates water supply to roots of the plant only. The chemicals in question can only improve the growth of a plant .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X