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TMI Blog2020 (3) TMI 908X X X X Extracts X X X X X X X X Extracts X X X X ..... ) TMI 1251 - CESTAT HYDERABAD] where it was held that the demand raised by the department classifying them as Plant Growth Regulators under 3808 cannot sustain - demand set aside. Bio-pesticides of microbial origin - Whether classified under Chapter Heading 3808 as against tariff item 3002of the Central Excise Tariff Act? - HELD THAT:- This Bench has followed the decision of T. STANES CO. VERSUS COMMISSIONER OF CENTRAL EXCISE, COIMBATORE [ 2008 (10) TMI 109 - CESTAT, CHENNAI] to hold that the demand of duty classifying the said products under Chapter Headings 3105 and 3808 cannot sustain and consequently, the same were set aside. The Bench further held that the current classification of the products are under Chapter Heading 3002 att ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hapter 38 to the First Schedule of the Central Excise Tariff Act; Bio-pesticides of microbial origin was proposed to be re-classified under Chapter Heading 3808 as against tariff item 3002of the Central Excise Tariff Act, Biopesticides of plant/vegetable origin was proposed to be re-classified under Chapter Heading 3808as against Chapter Heading 3101 and Bio-fertilizers of plant and animal origin was proposed to be re-classified under tariff item 3105 1000 as against the assessee s classification under Chapter Heading 3101 of the Central Excise Tariff Act. 2. The appellant filed its detailed reply justifying its classification, but however, the Adjudicating Authority namely, the Commissioner of Customs, Central Excise and Service Tax, H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n under 3105 whereas department proposes the classification under 3808 as Plant Growth Regulators. The Tariff item 3808 9340 specifically covers Plant Growth Regulators. The scope of the term Plant Growth Regulators is elicited in HSN Explanatory note which is as under: Plant Growth Regulators are applied to alter the life process of a plant so as to accelerate or retard growth, enhance yield, improve quality or facilitate harvesting, etc. Plant hormones (Phytohormones) are one type of plant growth regulator (eg. Gibberellic acid), Synthetic organic chemicals are also used as plant growth regulators. Learned AR has stressed upon the chemical examination report to argue that the Micronutrients/products manufactured by the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submit that C.B.E. C. circular during the relevant period clarifies that there is no specific heading in tariff for classification of micronutrients, hence the demands raised be set aside. 7.In appeal No. E/27052/2013, the issue of demand of duty on repacking of single micronutrients, classifying them under Chapter 28 of Central Excise Tariff as chargeable duty seems to be correct and in consonance of the law. The chapter Note 28 specifically indicates that repacking and re-receiving from larger packs to smaller packs would amount to manufacture. We do not find any reason to interfere in the impugned order which upholds the activity of repacking as deemed manufactured. However, we find that the demands which have been confirmed are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of microbial origin, this Bench has followed the decision of M/s. T. Stanes Co. Vs. Commissioner of Central Excise, Coimbatore reported in 2009 (235) E.L.T. 183 (Tri. Chennai) to hold that the demand of duty classifying the said products under Chapter Headings 3105 and 3808 cannot sustain and consequently, the same were set aside. The Bench further held that the current classification of the products are under Chapter Heading 3002 attracting nil rate of duty. 6.3 The Revenue having not filed any contrary decisions/orders, the above ruling of this very Bench in the assessee s own case is followed in this case also. 7. Consequently, the demands to this extent are set aside. 8.1 The next issue is the demand on Bio-ferti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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