Soil Conditioner Classification Dispute Remanded Because NPK Threshold Not Examined: CESTAT Ahmedabad

Sikko Industries Limited Vs CCE (CESTAT Ahmedabad) The appeal before the Tribunal concerned the classification of a product named “Sikko Fast,” manufactured by the appellant, a company engaged in producing NPK fertilisers, organic fertilisers, seaweed-based fertilisers, and soil conditioners. The appellant had been clearing its products as fertilisers under Chapter 31 of the Central Excise Tariff Act, 1985. Following a search conducted at the appellant’s factory premises, revenue officials found that the appellant had begun manufacturing a new soil conditioner marketed under the brand na...