‘MIRACULAN’ containing 0.05% Traicontanol is product under category of insecticides

Agro Pack Vs C.C.E. & S.T (CESTAT Ahmedabad) CESTAT Ahmedabad held that the product ‘MIRACULAN’ which primarily contains Traicontanol 0.05% by weight is a product under the category of Insecticides and cannot be considered as the plant growth regulator. Facts-  The appellant is engaged in the manufacture of ‘MIRACULAN’ falling under chapter subheading no. 38083040 of CET, 1985 and applying the provision of section 4A of Central Excise Act, 1944 for valuation purposes by taking abatement of 35% on MRP value as per notification no. 02/2006-CE (N.T.) dated 01.03.2006. Commissioner (A...