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2018 (3) TMI 565 - AT - CustomsClassification of imported goods - EDTA FE - respondent considered the same as Micronutrient Fertilizer to be classified under CTH 31059090 whereas Revenue claimed that it should be more specifically brought under Chapter 29 as 'Organic Chemical' more specifically under Heading 292121 as "Ethylenediamine and its salts" - Held that: - In the present case, the fertilizing element is contested to be not nitrogen and hence the classification as micronutrient was contested by the Revenue - As clarified by RFCL, micronutrients also fertilizers which are not getting the status of a fertilizer by the presence of Nitrogen / Phosphorous / Potash - appeal dismissed - decided against Revenue.
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