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TMI Blog2021 (6) TMI 622X X X X Extracts X X X X X X X X Extracts X X X X ..... t the appellant had filed the Bill of Entry No.8634287/29.08.2020 for the clearance of the goods declared as "Pottassium Humate, Seemax LQ etc." with a declared assessable value of Rs. 22,68,468/-. The appellant had classified the item declared as "Pottassium Humate" and the items declared as "seaweed extract NPK water soluble fertilizers Seemax LQ- 5 Ltr & Seemax LQ-1 Ltr" under the CTH 31059090 & 31052000 respectively. Representative samples were drawn by the officers during the examination of the goods and the test results obtained from the Customs Lab showed that the first item was mainly composed of potassium salt of humic acid which may find use as a plant growth regulator and the other two items demonstrated the characteristics of se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant before the learned Commissioner(Appeals). He further submitted that both the authorities have failed to note the specific version of the appellant that the confiscated goods i.e Pottassium Humate is not insecticide in the Insecticides Act 1968 and hence the same is not covered as an insecticide. He further submitted that even the laboratory test report at the instance of the Customs Department also did not conclusively classify it as insecticide but the finding is that "it may find use as a plant growth regulator". The learned counsel also submitted that both the authorities have not given any reason or explanation for ignoring the entire documents which were produced by the appellant along with his reply and subsequently obta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orandum), the Central Insecticide Board and Registration Committee, Faridabad informed that Pottassium Humate is not included in the Schedule under the Insecticide Act and hence it does not require registration. We also find that both the authorities have relied upon the test report issued by the Customs Department but the same does not conclusively classify the impugned goods as insecticide. The test report of the Customs only says that "it may find use as a plant growth regulator" and on that basis, the Customs changed the classification and reclassified the goods under CTH 38089340 which is also not tenable in law in view of the letter dt. 05.11.2020 issued by the Central Insecticide Board and Registration Committee. 6.2. We also note t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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