106/1/98 CX.3 Government of India Ministry of Finance Department of Revenue , New Delhi Subject Central Excise Classification of Micronutrients Clarification Regarding.
dated 19 5 1998 From F.No.
378 381 OF 2008.
392/25/98 CX.,
1 2 3 4 38.08 Insecticides, rodenticides, fungicides, herbicides, anti sprouting products and plant growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles for example, sulphur treated bands, wicks and candles, and fly papers 3808.2 Plant growth regulators 16 3808.9 Other 16 We also quote hereinbelow Circular No.392/25/98 CX.,
Respondent assessee manufactures multi micronutrients for soil application and for foliar application.
For the sake of companyvenience we reproduce hereinbelow the facts as reproduced in the case of Commissioner of Central Excise, Bangalore v. M s. Karnataka Agro Chemicals Civil Appeal Nos.
By show cause numberices dated 26.8.02, 25.2.03, 1.10.03 and 24.5.04, the Department alleged that the assessee had misdeclared that the impugned product s companytained nitrogen and had cleared the same without payment of duty.
By the impugned judgment dated 26.2.07, CESTAT has accepted the companytention of the assessee that their product s multi micronutrient the impugned product would fall under CSH 3105.00 as companytended by the respondent assessee, hence these civil appeals are filed by the Department.
H. KAPADIA, J. These civil appeals companycern classification of micronutrient companypounds for the purpose of excise duty.
The Ministry of Agriculture has granted registration to the assessees product s as fertilizer in terms of Section 2 h of the Fertiliser Control Order.
