Product ‘Plant vitalizer’ with brand name was classifiable as ‘Animal or vegetable fertilizers’

The assessee was engaged in manufacture of ‘Plant Vitalizer’ with a brand name ‘ABDA’. It claimed Whether said product was classifiable under Heading No. 3101 00 99 as other animal or vegetable fertilizers, and not under Heading No. 3808 9340, as pleaded by revenue – Held, yes

Citation: [2018] 93 taxmann.com 199 (Chennai – CESTAT)