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1. Classification of micronutrient fertilizers - Presence of nitrogen as a chelating agent - essential constituent - In this remand back case from the Supreme Court, the...

2. Classification of goods - plant growth regulators - micronutrients - The presence of nitrogen in chelates is sufficient to bring it within the ambit of heading 3105

3. Classification of imported goods - EDTA FE - micronutrients also fertilizers which are not getting the status of a fertilizer by the presence of Nitrogen / Phosphorous /...

4. Classification of the imported goods - Insoluble Sulphur - presence of 20% oil as found during testing of the sample of the imported goods - classification of the goods...

5. Seeking release of the goods imported - betelnuts/supari described as Menthol Scented Sweet Supari (“goods”) - nature of the mix created - The petitioner sought...

6. Classification of imported goods - plastic regrind - waste or not - restricted goods or prohibited goods - The Tribunal acknowledges the restrictions on the import of...

7. Classification of goods - In any case all the show cause notices were issued only on and after 30.08.1995, raising a classification dispute, after having approved the...

8. Existence of pre-existing dispute or not - Applicability of provision of Sales of Goods Act, 1930 - The delivery of the goods and the acceptance of the goods by use of...

9. Classification of goods - flue gas - merely because it is having contents more than 80% v/v, it cannot be said that the said gas is Nitrogen gas by applying rule 3(b) of...

10. Classification of goods - composition of the imported yaravita zintrac (zinc oxide suspension concentrate) - The classification adopted by the original authority, and...

11. Classification of goods - micronutrients - In view of presence of nitrogen, and also considering that they are mixtures and not separate chemically defined compounds,...

12. Classification of goods - Micronutrient - In view of presence of nitrogen, and also considering that they are mixtures and not separate chemically defined compounds, the...

13. Scope of SCN - The appeal before the Commissioner(Appeals) is also with regard to the classification issue but the Commissioner(Appeals) has wrongly converted the...

14. Classification of goods - Zymegold Plus - Dripzyme - The department has taken resort to the definition of ‘fertilizer’ as provided in Fertilizer Control Order, 1985 for...

15. Classification of manufactured goods - Potato Flakes - the subject goods are classifiable under Tariff Item No. 11052000