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TMI Blog2014 (6) TMI 717X X X X Extracts X X X X X X X X Extracts X X X X ..... uestion and the applicant admitted presence of technical grade urea in the product in question. Therefore, the product in question cannot be classified as organic fertilizer under Tariff Heading 31 of the Central Excise Tariff. In respect of the limitation, we find that the applicants were regularly clearing the product in question at nil rate of duty by claiming classification under Tariff Headin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the product and clearing the same as organic fertilizer by claiming classification under Tariff Heading 3101 00 99 of the Central Excise Tariff at nil rate of duty. The Revenue confirmed the demand by classifying the same under Tariff Heading 3808 of the Tariff as plant growth regulator by invoking the extended period of limitation on the ground of suppression with intent to evade payment of duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roducts have been notified as organic fertilizers, namely, city compost, vermin compost and press mud. Any products other than these are not organic fertilizers and its manufacture and sale is prohibited under the provisions of the Fertilizer (Control) Order. Thereafter, ultimately the sample was tested by the Chemical Examiner of Central Revenue Control Laboratory, New Delhi. The Chief Examiner o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he same cannot be classified as organic fertilizer. The Revenue submitted that as per sub-heading 31.01 of the Central Excise Tariff, the organic fertilizer covers only animal and vegetable fertilizer where or not mixed or chemically treated. The contention is that presence of urea in the product in question shows that the product is not organic fertilizer. 7. We find that as per the Chemical E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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