9911796707
TMI Blog2015 (10) TMI 1777X X X X Extracts X X X X X X X X Extracts X X X X ..... n appellants’ literature. We find that for similar product ‘plantozyme’ (also containing cytokinin) CESTAT in case of Leeds Kem (2000 (9) TMI 168 - CEGAT, COURT NO. III, NEW DELHI) had considered the issue of classification in great detail and held that the product is a biofertilizers and mere presence of small amounts of cytokinin would not detract from its character of bio fertilizer classifiabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... valued at ₹ 95,628/- were confiscated (and allowed to be redeemed on fine of ₹ 15,000/-) duty demand of ₹ 2,97,853/- for the financial years 1999-2000 and 2000-2001 was confirmed alongwith interest and mandatory equal penalty was imposed. 2. The issue in brief is classification of the said product namely, Ruszyme G . The adjudicating authority held that it was classifiable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lished by appellants shows that it is plant growth regulator and not bio fertilizer and chemical examiner s report supports the same view. 5. We have considered the facts and the submissions of both sides. The chemical examiner s report relied upon by the adjudicating authority for classification is reproduced below : With reference to para 2 of literature it is to inform that mentioned sea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the chemical examiner has not conducted any tests and has given an opinion based on appellants literature. We find that for similar product plantozyme (also containing cytokinin) CESTAT in case of Leeds Kem (supra) had considered the issue of classification in great detail and held that the product is a biofertilizers and mere presence of small amounts of cytokinin would not detract from ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
