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2018 (4) TMI 1346 - AT - CustomsClassification of imported goods - calcium nitrate - mono potassium phosphate - whether classifiable under heading 3105 or under heading 2834/2835 of the First Schedule to the Customs Tariff Act, 1975? - Held that: - when the grouping of products and their description very obviously connotes end-use such disassociation cannot be said to be intended - Chapter 31 of the First Schedule to the Customs Tariff Act, 1975 deals entirely with fertilisers. Fertilisers, by its very nomenclature, indicates nothing but their usage; these are intended for use in agriculture for ensuring better yield of crop. The explanatory notes to the Harmonized System of Nomenclature for chapter 31 excludes ‘separate chemically defined compound’ but does not exclude those answering to descriptions in note 2A, 3A, 4A or 5. A common feature of these negative exclusions is that they should not be put up in forms and packages described in heading 3105. The exclusion for separately defined chemical compound from chapter 31 is but natural as fertilisers are also indisputably inorganically chemicals or inorganic compounds. Hence such separate chemically defined compound that are not intended for use as fertilizer would, by default, be classifiable within the appropriate entry in Chapter 28 of the first schedule to the Customs Tariff Act, 1975. The claim of Revenue for classification under chapter 28 fails to sustain - appeal dismissed - decided against Revenue.
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