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TMI Blog2024 (12) TMI 1189X X X X Extracts X X X X X X X X Extracts X X X X ..... s was involved and it was held that 'The impugned order is liable to be set aside as the products in issue are fertilizers and therefore the appellants have rightly classified their products.' Thus, the product is classifiable as claimed by the party under the Central Excise Tariff Item 31010099 and the same is to be treated as a fertilizer has claimed by them - appeal allowed. - MR. SOMESH ARORA, MEMBER (JUDICIAL) AND MR. C. L. MAHAR, MEMBER (TECHNICAL) Shri Anand Nainawati Shri Ishan Bhatt, Advocates for the Appellant Shri RK Agarwal, Superintendent (AR) for the Respondent ORDER In the instant case we are concerned with product called Zymegold Plus Granules which was claimed as fertilizer by the party and considered classifiable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. The primary object of the Excise Act is to raise revenue for which various products are differently classified in New Tariff Act. Resort should, in the circumstances, be had to popular meaning and understanding attached to such products by those using the product and not to be had to the scientific and technical meaning of the terms and expressions used. The approach of the consumer or user towards the product, thus, assumes significance. What is important to be seen is how the consumer looks at a product and what is his perception in respect of such product. The user's understanding is a strong factor in determination of classification of the products. 13. A strong reason which wade into the mind of leamed commissioner while passin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d contains nitrogen and chlorine therefore is suffice to characterize the product as fertilizer. In arriving at the conclusion therein the Tribunal also relied upon its order dated 31.5.2018 in the matter of Aries Agri-vet Industries Ltd. (supra). We have also noticed that the department has taken resort to the definition of fertilizer as provided in Fertilizer Control Order, 1985 for changing the classification which, according to us, could not have been done as the definition provided in other statutes, totally unrelated to statute in issue, cannot be made the basis for changing the classification. If the appellants are not complying with or are in violation of any provision of the said order, then it is for the authority mentioned therei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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