S.H. Kapadia, J. - (1.) These civil appeals concern classification of "micronutrient" compounds for the purpose of excise duty. According to the Department, micronutrient is a Rs. Plant Growth Regulator ("PGR" for short), therefore, it falls under CSH 3808.20 of the Central Excise Tariff as a chemical product whereas according to the assessee it falls under CSH 3105.00 (other fertilizers). By the impugned judgment dated 26.2.07, CESTAT has accepted the contention of the assessee that their product(s) "multi micronutrient" (the impugned product) would fall under CSH 3105.00 as contended by the respondent-assessee, hence these civil appeals are filed by the Department.
(2.) For the sake of convenience we reproduce hereinbelow the facts as reproduced in the case of Commissioner of Central Excise, Bangalore v. Karnataka Agro Chemicals, 2008 (227) ELT 12(SC) .
(3.) Respondent-assessee manufactures "multi micronutrients" for soil application and for foliar application. The Ministry of Agriculture has granted registration to the assessees product(s) as "fertilizer" in terms of Section 2(h) of the Fertiliser (Control) Order.;