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2022 (6) TMI 592 - AT - CustomsClassification of goods - composition of the imported yaravita zintrac (zinc oxide suspension concentrate) - classifiable under tariff item 3105 9090 of the First Schedule to Customs Tariff Act, 1975 or not - HELD THAT:- The appellant had imported the impugned goods with necessary permissions under the Fertilizer (Control) Order, 1985; the goods are, in essence, fertilizers and there is no reason, except in extraordinary circumstances of non-fitment within any of the headings therein, to seek an alternative classification. The schema of chapter 31 of First Schedule to Customs Tariff Act, 1975 is critical to this; there are two principal types: fertilizers of animal or plant origin and mineral and chemical fertilizers. Taking into account the essentiality of ‘macronutrients, the latter, constituting the bulk of the headings, are grouped again as nitrogenous, phosphatic and potassic corresponding to the trio: nitrogen, phosphorus and potassium as well as in all the permutations and combinations of the three. The classification adopted by the original authority, and impugned before the first appellate authority, has its roots in the quantum of ‘nitrogen’ without ascertainment of conformity with ‘products of a kind used as fertilisers’ in note 6 of chapter 31 of First Schedule to Customs Tariff Act, 1975 with its emphasis on use before dovetailing it with the proposition of Learned Authorized Representative supra of the essentiality of ‘nitrogen’ to the imported product. The jettisoning of the permission for import by the competent authority makes that deficiency in the order of the original authority obvious. With the impugned order departing from the framework of appellate resolution, the merging of the order of the original authority within it is not a proposition that is tenable; setting aside the order of the first appellate authority may not, of itself, impact the order of the original authority. Our appellate competence is limited to the propriety and legality of the order impugned before us which, in the peculiar circumstance of the decision of the first appellate authority, does not encompass the order of the original authority within it. As the two appeals, thus far, have been of the appellant herein, it would hardly do for the appellant to be placed in this tenuous position. A finality to the dispute is called for. The appeal of the importer before the first appellate authority is restored for a fresh decision on the correctness of the order of the original authority - Appeal disposed off by way of remand.
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