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2009 (7) TMI 314 - CESTAT NEW DELHIClassification of the goods i.e., Rigenera NP 7.11 - The crucial issue involved in this appeal is whether the goods imported by the appellant contained Nitrate and Phosphate. - The chemical report of Indian Veterinary Research Institute and Deen Dayal Upadhyay University proved that Nitrate was absent in Rigenera NP 7.11 imported by the appellant. The goods imported was only subject matter of test report. The appellant has not brought out any material to suggest that the goods imported were used as fertilizer in this country. Nor there is any literature showed to us to prove that the goods were imported as fertilizer in large scale commercially, to serve purpose of agricultural. Also no material has showed to us to prove that import of such goods were as fertiliser and that is financially and economically viable for massive use in agricultural. When test reports of technical institutions are seen, it does not appeal to common sense to appreciate that animal feed is also possible to be used as fertilizer in this country. It is well known to every citizen of this country that to make price of the fertilizer affordable, Government of India gives subsidy for the welfare of farmers. Therefore use of the imported goods as fertilizer is inconceivable. This view is well supported by the laboratory test report. Accordingly Revenue’s claim that the goods should be rightly classified under Chapter 2309 90 90 remains uncontroverted for which that remains untouched by the order.
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