2024-VIL-1236-CESTAT-CHE-CU
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CUSTOMS CESTAT Cases

Customs – Classification of ‘RTS Mycorrihiza Roots Soluble’ - Plant growth regulators, cultures of microorganisms, plant growth promoters – Appellant imported 'RTS Mycorrhiza Roots Soluble' powder which acts as a rooting stimulant for plants classifying the goods under CTH 3002 9030 as 'Cultures of micro-organisms (excluding yeast)' and paid customs duty accordingly - Department re-classified the goods under CTH 38089340 as 'Plant growth regulators' and demanded differential duty - Whether the imported 'RTS Mycorrhiza Roots Soluble' is classifiable under CTH 3002 9030 as 'Cultures of micro-organisms' or under CTH 38089340 as 'Plant growth regulators' – HELD - the imported goods containing mycorrhizal fungi are not plant growth regulators as such. The plant growth regulators are chemicals that control plant growth processes by inhibiting, promoting or otherwise altering the physiological processes in a plant. However, the imported goods do not alter the life processes of the plant but rather help the plant to draw out necessary nutrients and moisture from the soil through the symbiotic relationship between the mycorrhizal fungi and the plant roots - the imported goods are in the nature of a plant growth promoter and not a plant growth regulator. Accordingly, the impugned order reclassifying the goods under CTH 38089340 are set aside and the assessee's classification under CTH 3002 9030 prevail – Since the reclassification of the goods under CTH 38089340 is set aside, the orders of confiscation of the imported goods and imposition of fine and penalties cannot be sustained - the appeal filed by the assessee is allowed and the appeal filed by the Department is dismissed
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GST changes in July '25
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