COMMISSIONER OF C. EX. Vs. VENTRON CHEMICALS LTD.

JUDGEMENT

(1.) Revenue is in appeal against the classification of the entity under 3808.90 and entitled to the benefit of Notification 14/94 -CE., dated 1 -3 -1994 on the grounds as the product does not alter the life process of plants inasmuch it regulates water supply to roots of the plant only. The chemicals in question can only improve the growth of a plant and not retard the same and as this not plant growth regulators as they are used along with fertilizers and purpose can be served by drip irrigation method as far as watering is concerned and are not useful alone.

(2.) After hearing and considering the issue it is found that the case CCE (Appeals) has based his finding on literature and departs of Govt. Institutes which are not in question to arrive at the entity to be Plant Growth Regulator. A perusal of the HSN notes reveal that it stipulates all kinds of applicants to a plant to be Plant Growth Regulators, which "accelerate or regulate" the growth. The appeal attempting to read the word '&' instead of 'OR' between the words Regulate Growth cannot be upheld. No merits are found in appeal. The order is confirmed.

(3.) Appeal consequently dismissed.