9911796707
TMI Blog2025 (1) TMI 960X X X X Extracts X X X X X X X X Extracts X X X X ..... nt, NPK and Natural Growth Hormones content such as Cytokinins, Alginic Acid, Mannitol, Gibberellins, Seaweed is used as Plant Growth Promoter for all kinds of plants. However, the proceedings were initiated in the said SCN to change the classification of the imported goods as Plant Growth Regulator under CTI 3808 9340 as mentioned in paragraph 5 therein. In support of change in classification of the imported goods, the SCN had not specifically assigned any reason as to why the classification of the said product was changed from CTI 3101 00 99to CTI 3808 9340. Further, it is also found that in support of the classification of imported goods under CTI 3808 93 40,the authorities below have stated the reason that the said goods contains very n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant growth, while plant growth regulators control specific aspects of plant growth and development. In the present case, since the chemical analysis report submitted by the Research and Development Unit of the manufacturer-exporter had confirmed that the composition would constitute as Fertilizer and as per the order of the Larger Bench of the Tribunal, the imported goods cannot be considered as Plant Growth Regulator for classification under CTI 3808 9340. Conclsuion - Fertilizers provide essential nutrients for plant growth, while plant growth regulators control specific aspects of plant growth and development. There are no merits in the impugned order, insofar it has upheld the classification of the disputed product under CTI 3808 9340 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the learned Additional Commissioner of Customs vide Order-in-Original dated 28.01.2020, wherein the classification claimed by the Department under CTI 3808 9340 was upheld and the differential duty demand along with interest was confirmed on the appellant and also penalty was imposed under Section 114A of the Customs Act, 1962. Being aggrieved against the said adjudication order dated 28.01.2020, the appellants had filed appeal before the learned Commissioner of Customs (Appeals), Mumbai-II, which was disposed of vide impugned order dated 31.03.2022, in upholding the original order and rejecting the appeal filed by the appellants. Feeling aggrieved with the impugned order dated 31.03.2022, the appellants have preferred this appeal befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nitrogen (N), Phosphorus (P2O5) and Soluble Potash (K2O)as 9.8%. Since the majority of the components of the said goods constitute Fertilizers, the same cannot be termed as Plant Growth Regulator , in order to classify the same under CTI 3808 9340. 4. We find that the Larger Bench of the Tribunal in the case of M/s P.I. Industries Ltd. (Formerly M/s Isagro (Asia) Agrochemicals Pvt. Ltd.); M/s Agro Pack, Shri Parth H. Patel Vs. Commissioner of Central Excise Customs, Surat-II 2024 (9) TMI 1655 CESTAT AHMEDABAD (LB) vide Interim Order No. 25-30/2024 dated 02.09.2024 has made the distinctive features between the Fertilizer and Plant Growth Regulator. The relevant paragraph in the said order is extracted herein below:- 46. Fertilizers and plan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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