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TMI Blog2018 (5) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... case. Appeal allowed - decided in favor of appellant. - E/1409 & 1842/2009-Ex, E/57300-57304/2013-Ex - FINAL ORDER NO. 61970-61976/2018 - Dated:- 19-3-2018 - Mr. Ashok Jindal, Member (Judicial) and Mr. Anil G.Shakkarwar, Member (Technical) Present for the Appellant: Shri Shri B.L.Narasimhan, Advocate Present for the Respondent: Shri G.M.Sharma, AR ORDER PER: ASHOK JINDAL The appellants are in appeal against the impugned orders. 2. The facts of the case are that the appellants are engaged in the manufacture of a product known as Vipul Booster and classified the same under Tariff Item 38083040 (upto 2006-07) and thereafter classified under Tariff Item 38089340 (upto 2007-08) of the Central Excise Tariff Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8.10 of Central Excise Tariff. Therefore the classification sought by the Revenue is not sustainable. Therefore, impugned orders to be set aside. 4. Heard the parties. 5. Considering the fact that the items in question has been examined by this Tribunal in the case of Bahar Agrochem Feeds Pvt.Ltd. (supra) wherein this Tribunal has examined the issue and observed as under: 7.4 The appellants have contended that as per the affidavits given by the farmers and dealers, the expert s opinion on the subject matter and also as per the scientific literature, the use of Triacontanol is as a Plant Growth Promoter, which position has not been disputed by the department; therefore, the product merits classification under the category of Pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne falling under heading No. 3003.10. The Hon‟ble Apex Court in that case held that the product has to be classified under heading Nos. 3003 or 3004 as medicaments, in view of the fact that the product has prophylactic and therapeutic properties. The Apex Court also took into the consideration the fact that Chapter note 1(c) of Chapter 38 specifically provided that Chapter 38 would not cover medicaments under heading No. 3003 or 3004 and Chapter 30 defined medicaments , inter alia, as a product comprising of two or more constituents which have been mixed or compounded together for therapeutic or prophylactic use. Thus, even though, in normal parlance, a product may be considered to be an insecticide, if that product has any therapeut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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