Bio-stimulant classifiable as Plant Growth Regulator due to physiological action, not nutrient supply: CAAR

In re Adama India Private Limited (CAAR Mumbai) The ruling concerns the customs classification of “Flamberge,” a product described by the applicant as a natural bio-stimulant derived from hydrolysed animal protein, consisting mainly of amino acids and peptides. The Authority examined the application, submissions, and product literature, noting that no reply was received from the jurisdictional authority. The issue was found admissible under Section 28H(2) of the Customs Act, 1962, as it related to classification of goods. Applying Rule 1 of the General Rules for Interpretation (GRI), the A...