Composition of mixture important for classifying fertiliser-CESTAT

CA Urvashi Porwal Brief of the Case In the case of M/s. Sree Ramcides Chemicals Pvt. Ltd. Vs. CCE & ST, Tiruchirapalli, it was held that for the purpose of classification of fertilisers, it is important to see where the products consists of nitrogen phosphorous and potassium as laid down in the explanatory notes, it should be classified as  “fertilizers”. Brief Facts The brief facts of the case are that the appellant manufacture pesticides and plant growth materials and bio-fertilizers. The appellants in appeals No. E/510/10 and No. E/208/2010 are manufacturing Allwin Top powder, All...