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TMI Blog2017 (9) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... t Bio fertilizer (Shakti) manufactured by the appellant is not covered under CETH 310100 as vegetable fertilizer, and the same is Plant Growth Regulators (in short PGR) covered under heading No. 380890 which attract Central Excise Duty unlike Bio-fertilizer (Shakti) which is exempt from Central Excise Duty. The sample of the veg Fertilizer-Bio Fertilizer (Shakti) was got tested from the Chemical Examiner, CRCL, New Delhi. The Chemical Analysis Report says that the sample is in the form of dark brown colored granular powder and is essentially composed of sulphates, borates, silicates of potassium, ammonium and iron together with organic compounds etc and that as per literature submitted along with the sample, the product under reference cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the report of Chemical Examiner was inconclusive and does not mention percentage composition of auxin and cytokinins known as plant growth regulators. He referred to the various authorities to stress that plant growth regulators are organic compounds other than nutrients. He further referred to Chapter Note 1 of Chapter 38 and contended that in terms of the said chapter note the plant growth regulator to be classified under Heading 3808 should be a separate chemically defined element or compound. The impugned product is a mixture only and neither element or compound not is it separately defined. He relied upon the following judgments:- 1. Leeds Kem Vs. CCE - 2001 (134) ELT 294 (Tri. - Del.) 2. Northern Minerals Ltd. Vs. CCE, New Delhi r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hakti granules are for soil application. 7. We find that the Ld. Commissioner (Appeals) has elaborately and correctly analyzed the issue in Para 7, 8 and 9 of his order. We find no reasons to disagree with his conclusion in Para 9, which are reproduced below:- "9. From the above discussion and by applying the method of elimination, it can be concluded whether the impugned product is PGR or not. I. The Chemical Examination Report has confirmed presence of sulphates, borates, silicates of potassium, ammonium and iron together with organic compounds in the impugned sample. All these ingredients are used for replenishment of nutrients in the soil and the same are the ingredients in most of the fertilizers. II. The chemical Examination Rep ..... X X X X Extracts X X X X X X X X Extracts X X X X
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