Product 'Kelp-G Purakelp EC' classified as other fertilizers under excise law

GST/Excise & Customs: Where assessee was engaged in manufacture of three products, namely, 'Kelp-G Purakelp EC', 'K-Humate 3% Granules-K-Humate' and 'Multiplex-G-Purakelp & K-Humate' and Adjudicating Authority considered said products as 'plant growth regulators' and raised demand against assessee, since products in question contained nitrogen, phosphorus and/or potassium and were of a kind of used as fertilizers, same would fall in category of other fertilizers

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