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TMI Blog2018 (8) TMI 1089X X X X Extracts X X X X X X X X Extracts X X X X ..... ? Held that:- The product is highly of Chemical in nature. The classification can be decided only after proper Chemical test. On query from the bench, both sides referred to test report of Chemical Examiners which states as ‘Literature available in Laboratory and the ingredients used in the manufacture suggests it is a synthetic formulation for plant use’ - From this report it is not clear that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods manufactured by the appellant that is BIOSTAR, is classifiable as Plant Growth Regulators under Chapter Heading No.38089340 of first schedule Central Excise Tariff Act,1985 or the same is classifiable as Plant Growth promoter (fertilizer). 2. Shri. H.D.Dave Ld. Counsel appearing on behalf of the appellant submits that this second round of appeal before this Tribunal. In the first rou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tri. Bang.) NORTHERN MINERALS LTD. Vs. COMMISSIONER OF C.EX., NEW DELHI 2001 (231) E.L.T. 355 (Tri. DeL.) LEEDS KEM Vs. COMMISSIONER OF C. EX. AURANGABAD Vs. 2001 (134) E.L.T. 294 (Tri. DeL) COMMISSIONER OF CENTRAL EXCISE, ROHITAK Vs SAFEX CHEMICAL INDIA LTD. 2017 (7) G.S.T.L. 234 (Tri. Chan.) 3. On the other hand, Shri. T.K.Sikdar Ld. Commissioner (AR) appearing on behalf of the R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... However, on this Technical aspect the test report of the Chemical Examiner is not in detail. Therefore, in our considered view the department should seek for a clear report from the Chemical Examiner that as per composition of the product in report already given by the Chemical Examiner, whether the product is a Plant Growth Regulator as claimed by the department as the Bio Plant Promoter (Fetili ..... X X X X Extracts X X X X X X X X Extracts X X X X
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