Customs, Excise and Gold Tribunal - Delhi
Commissioner Of C. Ex., New Delhi-Iii vs Northern Minerals Ltd. on 15 February, 2002
Equivalent citations: 2002(81)ECC591, 2002(142)ELT436(TRI-DEL)
ORDER S.S. Kang, Member (J)
1. Heard both sides. 2. Revenue filed these appeals against the common order in appeal passed by the Commissioner (Appeals) whereby it is held that Dhanzyme manufactured by the respondents is classifiable under sub-heading 3101.00 of Central Excise Tariff Act, 1985 as Plant Growth Promoter.
3. The contention of the Revenue is that dhanzyme is preliminary plant growth promoter substance as it is evident from the product literature which is supplied with each packing. The constituents of dhanzyme are plant growth promoter which induce and control seed germination and flowering etc.
4. We find that the issue in respect of the classification of Dhanzyme is settled by the Tribunal in the case of respondents, reported as Northern Minerals Ltd. v. Commissioner of Central Excise, New Delhi v. Commissioner of Central Excise, New Delhi, reported in 2001 (131) E.L.T. 355 (Tri.-Del.). In this case the Tribunal held that Dhanzyme is a bio-fertiliser, being a plant growth promoter and is classifiable under sub-heading 3101.00 of the Central Excise Tariff Act, 1985. In view of the above decision of the Tribunal, we find no infirmity in the impugned orders. The appeals are rejected.