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2019 (4) TMI 468 - AT - Central ExciseClassification of goods - Potassium Sulphate - Mono Ammonium Phosphate - whether classified under Chapter 28 or under chapter 31 of Central Excise Tariff Act, 1985 or otherwise? - Held that:- The samples of the said product have been subjected to chemical test in the Fertilizer Testing Laboratory, Pune, Government of Maharashtra, wherein the test result revealed that the tested products were fertilizers since these products satisfied the parameters prescribed under Fertilizer Control Orders - Further, in the impugned order the Learned Commissioner (Appeals) took into consideration other evidences like the use of the said product by the buyers namely, M/s. RCF Ltd., wherein it has been informed by M/s. RCF that the same are used as fertilizers. Besides the Learned Commissioner (Appeals) during the course of hearing obtained a report from the Field formation about the classification of the product, which were tested to be fertilizers in the Govt. laboratory. In the report, the jurisdictional Assistant Commissioner has informed that the products merit classification under Chapter 31 of Central Excise Tariff Act, 1985. Even though in the grounds of appeal, the Revenue has claimed that the test reports cannot be relied upon since the samples were not drawn in the presence of the officers of the Department, we do not understand as to why department has not independently drew samples before and during issue of periodical demand notices of the respondent from time to time - In absence of any contrary test report, we do not find merit in not accepting the test report of the Fertilizer Testing Laboratory, Pune Govt. of Maharashtra that products in question are fertilizers. Appeal dismissed - decided against Revenue.
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