9911796707
TMI Blog2012 (12) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... ma, DR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The dispute in the present appeal relates to classification of the product Bio-Control Agents being manufactured by the appellant whereas they have claimed the classification of the same under Heading No. 30029030 based upon the precedent decision, the Commissioner vide impugned order has classified the said product un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h attracts nil rate of duty. Such request of the appellant was responded to by the Department directing them to continue paying duty on the clearances of their Bio fertilizers as the matter is being examined by the Revenue. However, it is seen that the appellant started clearing their product without payment of duty under intimation to the Revenue. 3. Subsequently, a show cause notice was is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g No. 3808 covers insecticides and fungicides and not cultures of microbes as basis. 4. The Adjudicating Authority, without referring to the above decision of the Tribunal, held against the assessee and confirmed the demand. Hence, the present appeal. 5. The appellant's grievance is that the said two decisions cover the disputed issue and should have been followed by the Adjudicating A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ides, the same are correctly classified under Chapter 38. 7. We have gone through the impugned order of the Commissioner and have appreciated the submissions made by both the sides. It seems that there is no dispute about the fact that the appellant's products are formulation of micro organisms as is itself mentioned in the show cause notice as also in the impugned order. Though the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter to the Commissioner for de novo decision, in the light of the two precedent decisions of the Tribunal referred supra. We make it clear that the remand is being made only on the above ground and we have otherwise not expressed any opinion on the merits of the case. The appellant are at liberty to raise all the issues, as they may deem it fit before the Commissioner, in remand proceedings. 9.& ..... X X X X Extracts X X X X X X X X Extracts X X X X
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