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2018 (1) TMI 148 - AT - Central ExciseClassification of goods - Micronutrient - whether classified under Chapter No.38 of the Central Excise Tariff or otherwise? - Held that: - the products which are manufactured by the assessee/appellants and described as Micronutrients will be classified under Chapter Heading No.3105 and all the appeals filed by the appellant on this point succeed - reliance placed in the case of CCE & ST, Hyderabad-IV Versus M/s Aries Agrovet Industries Ltd [2017 (7) TMI 289 - CESTAT HYDERABAD], where it was held that In view of presence of nitrogen, and also considering that they are mixtures and not separate chemically defined compounds, the said goods would therefore come under the ambit of micronutrient fertilisers and will then required to be classified as in other fertilisers in CETH 31.05 - the Adjudicating Authority was correct in classifying the product under Chapter 31051000 and holding it has dutiable. Appeal disposed off.
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