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TMI Blog2018 (11) TMI 1512X X X X Extracts X X X X X X X X Extracts X X X X ..... em & Feeds Pvt Ltd as 'plant growth regulator' under heading 310100 of the First Schedule to the Central Excise Tariff Act, 1985 instead of under 'fertilisers' as claimed by the respondent. Accordingly, the differential duty of Rs. 22,50,473, along with interest thereon, and penalty under section 11AC of Central Excise Act 1944 was dropped resulting in the present proceedings. 2. The issue had been disputed before the first appellate authority immediately after the decision of the original authority on the first five of the eight show cause notices and, upon remand, had been re-adjudicated along with the other three show cause notices. Learned Authorised Representative points out that the impugned order has not gone into the merits of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the assessee and no further evidence was required to be provided to support the proposed classification. Hence, he concluded that the terms of the remand had been complied with the extent possible and, that in the context of detail findings by the original authority, the dismissal of those in the impugned order was not proper and legal. 3. Learned Counsel submits that all the issues raised by the first appellate authority should have been looked into by, after being made aware. It is his contention that Revenue had not appealed against the remand direction issued by the first appellate authority. 4. The controversy over the attempts by central excise authorities to subject goods claimed to be dutiable as 'fertilizers' in an alternativ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the products as 'plant growth regulators', the proceedings against respondent fails on this count alone. ii. To the extent that these are enumerated with reference to note 2 of chapter 31, the specific compounds of nitrogen, phosphorous and potassium, even if not designated as 'fertilizer' would be classifiable in chapter 31 along any others described as 'fertilizer' except those under heading 3105, with the exception of the compound specified in note 5, and those containing any one of the three primary fertilizing elements. The notes in the chapter are not intended to restrict classification in chapter 31 when intended for use as 'fertilizer' unless specifically and deliberately excluded by the notes of the chapter. iii. The circulars ..... X X X X Extracts X X X X X X X X Extracts X X X X
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