2023 (7) TMI 478

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..... manufactured and cleared by appellant - presence of fertilizing element - Tribunal has remanded back the matter for fresh adjudication - HELD THAT:- Apex Court refused to interfere. - However, the Adjudicating Authority is not to be influenced by any observation of the Tribunal regarding classification of the product while considering the matter afresh. Appeal disposed off. - HON'BLE .....

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