Case Law Details
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 nutritional support and will not inhibit it, whereas a Plant Growth Regulator stimulates plant growth without providing any nutrition to the plants. It’s like a tonic which promotes/inhibits the growth by affecting the structure at the physiological level.
In fact plants cannot survive without essential nutrient elements supplied from fertilizers or from organic and inorganic chemical in the soil. Undisputedly, for an item to be classified as fertilizer under Chapter 31, presence of any one or more of the N,P,K (i.e. Nitrogen, phosphorus and potassium) as essential constituent is a sine qua non.
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