Seaweed Concentrate is Fertilizer Not Plant Growth Regulator: CESTAT Mumbai

Excel Crop Care Limited Vs Commissioner of Customs (CESTAT Mumbai) Mumbai: In a decision with implications for the agricultural inputs sector, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai, has ruled that “Liquid Seaweed Concentrate (Crop Plus)” is to be classified as a fertilizer under Customs Tariff Item (CTI) 3101 0099, rather than as a plant growth regulator under CTI 3808 9340. The ruling, in the case of Excel Crop Care Limited versus Commissioner of Customs, sets aside a previous order that sought to reclassify the imported goods and demand different...