DHARTI AGRO CHEMICALS PVT LTD , THROUGH ITS GENERAL MANAGER, SANJAY S/O GOVIND SHEMBEKAR Vs. COMMISSIONER OF CENTRAL EXCISE, NAGPURII, COMMISSIONERATE, NAGPUR, KENDRIYA UTPAD SHULKA BHAWAN

JUDGEMENT

(1.) Rule, made returnable forthwith. Heard finally by consent of the learned counsels appearing for the parties.

(2.) The challenge in this petition is to the order dated 832018 passed by the Commissioner, CGST & CX, Nagpur, in the proceedings of show cause notice, holding that 36 products of fertilizers marketed as 'Plant Growth Promoters' (PGP) manufactured and removed by the petitioners during the period from 1122011 to 692016 are classifiable as excisable goods under different items of tariff in the First Schedule to the Central Excise Tariff Act, 1985, attracting the excise duty at the rate of 136% to 150%, as shown in the order.

(3.) The claim of the petitioners is that all 36 products manufactured and marketed by them contain at least one of the fertilising elements of Nitrogen, Phosphorus or Potassium as an essential constituent and the products are known as 'PGP'.