Supreme Court · 2008 INSC 687 · Decided 15 May 2008
Commissioner of Central Excise, Bangalore v. M/S. Karnataka Agro Chemicals
- Court
- Supreme Court of India
- Citation
- 2008 INSC 687 · [2008] 8 S.C.R. 983
- Case number
- CIVIL APPEAL No. 378/2008
- Decided
- 15 May 2008
- Bench
- S.H. KAPADIA, B. SUDERSHAN REDDY (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 11A
Headnote
983 COMMISSIONER OF CENTRAL EXCISE, BANGALORE v. M/S. KARNATAKA AGRO CHEMICALS (Civil Appeal Nos. 378-381 of 2008) MAY 15, 2008 (S.H. KAPADIA AND 8. SUDERSHAN REDDY, JJ) Central Excise Tariff Act, 1985- CSH 3808.20 or 3105.00 - Multi micronutrient compounds - Classification of - Case A B of case that product is a 'Plant Growth Regulator; thus classifiable under CHS 3808.20 and assessee added nitrogen only as a pretence to classify the product as 'other fertilizer' under CSH 0 3105.00 - Tribunal holding that presence of mere 0.31% nitro­ gen sufficient to classify product as
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