Imported seaweed concentrate rightly classified as fertilizer, not plant growth regulator.

Imported goods "Liquid Seaweed Concentrate (Crop Plus)" correctly classifiable under CTI 3101 0099 as fertilizer, not under CTI 3808 9340 as plant growth regulator. Chemical analysis confirmed majority components as fertilizers providing essential nutrients, not merely regulating plant growth. CESTAT distinguished fertilizers from plant growth regulators based on larger bench order. Impugned order upholding classification under CTI 3808 9340 set aside, appeal allowed. .....

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