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2017 (2) TMI 135 - AT - CustomsClassification of imported goods - Omnical Calcium Nitrate Solution Grade Fertilizer for Agriculture use - classified under CTH 31059090 or under CTH 31026000? - the goods mainly composed of calcium nitrate with small amount of Ammonium Nitrate and that may find use as 'fertilizer'. That creates doubt on the classification sought by appellant for which Revenue's claim was examined - Held that: - The goods called to be 'fertilizer' that should have nitrogen content. But imported goods had predominant composition of calcium nitrate which shall neither subscribe to CTH 31059090 nor to 31026000. The goods imported fall under this head and more particularly classifiable and under "residuary" head i.e. CTH 283429 90 since the goods does not belong to "Strontium Nitrate (28342910) or Magnesium Nitrate (28342920) or Barium Nitrate (28342930) family. It is nitrates of 'other' kind falling under CTH 28342990 - classification sought by Revenue is appropriate - appeal dismissed - decided in favor of Revenue.
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