9911796707
TMI Blog2007 (3) TMI 461X X X X Extracts X X X X X X X X Extracts X X X X ..... Y : Shri R. Ravindran, Advocate, for the Appellant. Shri R.B. Pardeshi, JDR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - This is an appeal against the order of the Commissioner No. 10/CEX/2005 dated 20-6-2005. 2. The relevant facts in brief are as follows : (a) The appellant manufacture goods under brand name "Vipul Booster" and sought classification under Chapter Head ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pul Booster' and other ingredients being emulsifiers and preservatives. Their product is not being marketed as insecticide; it cannot kill any insects; it is marketed only as plant growth promoter; while applying to the Central Insecticide Board they have clearly indicated the product to be manufactured by them as plant growth promoter containing 'Triacontanol'; they have also indicated that : "T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecticide in such a diluted form has not been proved. The burden to prove that the product is taxable as insecticide is on the department. It is noticed that the product is not being marketed as an insecticide. The opinion of experts also favour the view of the appellant that it cannot be considered as insecticide. Whether an insecticide in diluted form can act as a plant growth promoter or not may ..... X X X X Extracts X X X X X X X X Extracts X X X X
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