ASIAN BIO-CHEMICALS Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THIS is the first appeal filed against the Advance Ruling given by the Authority for Clarification and Advance Ruling ('Authority' for short) given under Section 67 of APVAT Act, 2005 (for short, 'Act') in CCT's Reference No. PMT/P & L/A.R.Com./574/2005 dated 26 -02 -2007 in response to the application filed by the appellant for clarification and advance ruling in Form 570 dated 01 -03 -2006 in TIN No. 28790189512.

(2.) THE Authority contended that the appellant also stated that they had developed the products as per HSN code 3101 - "animal or vegetable fertilizers, whether or not mixed together or chemical treated, fertilizers produced by the mixing or chemical treatment of animal or vegetable products"; and that, keeping in view of the nature of the products manufactured and marketed by the appellant and in view of the documents produced by the appellant before them the goods are bio -fertilizers.

(3.) (a) The item 26 of Schedule -I of the Act reads as under: -