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2021 (9) TMI 72 - CESTAT CHENNAIClassification of goods - chelated micronutrient mixtures - Chelated Zinc at 12% EDTA - Chelated Iron as 12% Fe EDTA - MNM Chelated - to be classified under Chapter Heading 3808 of CETA, 1985 or under CETA 3015 as other ‘Fertilizers’ - N/N. 4/2006-CE dated 1.3.2006 - HELD THAT:- The above issue was analyzed in the appellant’s own in M/S. CARESS INDUSTRIES VERSUS COMMISSIONER OF GST & CENTRAL EXCISE, SALEM [2018 (9) TMI 248 - CESTAT CHENNAI] case for a different period wherein the Tribunal had held that in a recent decision of the Tribunal, in Commissioner of Central Excise, Hyderabad Vs. 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. Appeal allowed - decided in favor of appellant.
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