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2018 (2) TMI 1454 - AT - Customs
Classification of imported goods - 0.1% Natural Brassinolide fertilizer - appellant claimed classification of the said goods under Heading 31010099 as “other animal or vegetable fertilizer whether or not mixed together or chemically treated; fertilizer produced by the mixing or chemical treatment or animal or vegetable products” - Revenue objected to the said classification and sought classification of the product under Heading 38089340 as “plant growth regulators”.
Held that: - there is only a fine distinction between ‘fertilizer’ and a ‘plant growth regulator’. While fertilizer is generally for promoting the growth of plant or crop for desired increased harvest, the plant growth regulators work on specific areas resulting in modified growth or even retardation of certain growth - n the absence of chemical test in the present imports the classification has necessarily to be done based on documents recovered, literature filed by the appellant. When specifically asked about availability of current imports or samples from past imports, no such samples were available and no imports currently. In such situation the classification has to be done with available literature and import documents only.
The matter has to go back to the Original Authority to re-decide the issue - applicability of chapter note and also the instructions issued by the Board alongwith that of competent authorities of Central Insecticides Board & Registration Committee, Insecticides Act etc. are to be examined by the Original Authority - appeal allowed by way of remand.