2025-VIL-1638-CESTAT-KOL-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Classification of agricultural products, Retrospective application of Circular – Appellant is engaged in manufacture of agricultural inputs such as Bio-fertilisers, Chemical Fertilisers, Micronutrients, Multi-micronutrients, Plant Growth Regulators (PGRs), and Pesticides/Fungicides – Demand of duty, interest, and penalties on the grounds of misclassification of products - Whether the retrospective application of CBEC Circular No. 1022/10/2016-CX dated 06.04.2016 to demand central excise duty for the past period is legally permissible - HELD – The classification of micronutrients and Plant Growth Regulators is a dispute going on many years. To resolve the long-standing disputes, Board has issued the Circular dated 06.04.2016 - The 2016 Circular expressly rescinded earlier Circulars and introduced new guidelines, admitting that the classification of micronutrients remained a disputed area until 2016. It admitted classification of micronutrients remained a disputed area until 2016. Thus, the said Circular can be applied prospectively. In the impugned orders, the Ld. adjudicating authority has applied this Circular retrospectively for the past period and confirmed the demand of central excise duty for the period from 2012-13 to 2016-17, which is legally not permissible - The 2016 Circular cannot be applied retrospectively to demand duty for the past period, and the demands confirmed in the impugned orders by applying the Circular retrospectively are not sustainable and set aside - Regarding the merits of the classification, the products manufactured by the appellant are appropriately classifiable under Chapter 31. The Bio fertilisers and micronutrients used as fertilizers are classifiable under the CETH 3105, whereas, Plant Growth Regulators are classifiable under the CETH 3808 – The impugned order is set aside and the appeals are allowed
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