Dharti Agro Chemicals Pvt Ltd vs Commissioner Of Central Excise-Nagpur on 22 December, 2022
18. In re Ranadey Micronutrients, though the dispute
pertained to classification as 'other fertilizers' claimed by the
manufacturer on the basis of the circular of 1994, the
Hon'ble Supreme Court was called upon to adjudge on the
propriety of disowning of a circular by the Central Board of
Excise & Customs. According to Learned Authorized
Representative, the Hon'ble Supreme Court in Commissioner
of Central Excise v. Karnataka Agro Chemicals [2008 (227)
ELT 12 (SC)], had accorded a finality to the dispute by
holding that 'micronutrients', which do not contain any one
of the three macronutrients, was liable to duty as 'plant
growth regulators' and that the remand to original authority
was merely to ascertain the threshold of presence of
macronutrients for qualification as essential.