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2007 (2) TMI 367 - AT - CustomsExtract: .......considered Note 1(b) to Chapter 31. 4. emsp In the light of the above, we hold that the product in dispute cannot, be classified as a fertilizer under Chapter 31 but under the department rsquo s classification claim viz. under CTH 2834.29 which covers different types of nitrates. In the result the impugned order is set aside and the appeal allowed.
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