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2017 (5) TMI 380 - AT - CustomsClassification of imported goods - seaweed fertilizer (liquid) , seawinner , and seaweed fertilizer (flakes) - classified under CTH 3101.00.99 or under CTH 3824.90.90? - benefit of N/N. 12/2012-Cus. dated 17.3.2012 - hazardous waste or not? - Held that: - The test reports have confirmed that the imported goods were without toxic elements like mercury, silica, manganese, lead, arsenic, etc. and the report further confirmed the presence of fertilizing elements such as nitrogen, potassium and phosphorous. Since the imported goods comprise of fertilizing elements like nitrogen, potassium, phosphorous, the learned Commissioner (A) has ordered for classification of the same under CTH 3105 - appeal rejected - decided against Revenue.
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