Zymegold Plus and Dripzyme are classifiable under CTH 3101 as fertilizer

Godrej Agrovet Ltd Vs Commissioner of CGST (CESTAT Mumbai) CESTAT Mumbai held that products Zymegold Plus and Dripzyme are classifiable under CTH 3101 as Fertilizer and not as Plant Growth Regulator. Facts- The issue involved herein is whether the products Zymegold Plus and Dripzyme are classifiable under CTH 3808 – ‘Plant Growth Regulator’ as re-classified by the department or under CTH 3101 – ‘Fertilizer’ as claimed by the Appellant? Conclusion- There is a difference between fertilizer and plant growth regulator. A fertilizer will promote growth of the plant by providing ...