Case Law Details
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) contended that nowhere it is mentioned that product ‘MIRACULAN’ is an insecticide containing Triacontanol 0.5% by weight is registered as Plant Growth Promoter’.
Conclusion- It can be seen from the decision of the tribunal, in the case of Bahar Agrochem & Feeds Pvt. Ltd., that the similar product which contains Traicontanol has been classified as insecticide and not a plant growth regulator and since the issue at hand is similar to the one decided by the above decision, we hold 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.
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