2024-VIL-1628-CESTAT-AHM-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Classification, Fertilizer, Plant Growth Regulator - Classification of the final products "Siapton 10L" and "Isabion" - Appellant classified the products as fertilizers under Central Excise Tariff Item No. 3101 00 99, while the Department claimed that the products are classifiable as Plant Growth Regulators under Central Excise Tariff Item No. 3808 93 40 - Whether the final products "Siapton 10L" and "Isabion" are classifiable as fertilizers under Central Excise Tariff Item No. 3101 00 99 or as Plant Growth Regulators under Central Excise Tariff Item No. 3808 93 40 - HELD - The Larger Bench of the Tribunal has held that a plant growth promoter cannot be equated with a plant growth regulator. A plant growth promoter only promotes the growth of the plant and does not inhibit it. On the other hand, a plant growth regulator inhibits, promotes or otherwise alters the physiological processes in a plant - the products "Siapton 10L" and "Isabion" merit classification as fertilizers under Central Excise Tariff Item No. 3101 00 99 and not as Plant Growth Regulators under Central Excise Tariff Item No. 3808 93 40. This is because the products merely provide nutrients to the plant and do not alter the physiological processes in a desired direction. The amino acids and nitrogen present in the products help in cell building exercise and thereby, help the plant grow using the nutrients. Therefore, the products are in the nature of fertilizers (bio-stimulants) and not plant growth regulators - The impugned orders are set aside, and the appeals are allowed
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