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2018 (3) TMI 1256 - AT - CustomsReclassification of imported goods - mono potassium phosphate - proper officer, being of the opinion that though heading no. 2835 generally covered phosphates, save for the exclusions which the imported goods were not, issued notice for reclassification under heading no. 283524 of the First Schedule of Customs Tariff Act, 1975 with consequential recovery of duty - Held that: - the dropping of proceedings by the first appellate authority was a consequence of acceptance of the erroneous submissions of the importer, viz., that the goods are covered by the Fertilizer Control Order, 1985, that the conditions in note 6 of chapter 31 apply to the imports and that the description in that the 3105600 should suffice for classification. The Tribunal has, in Vardhaman Fertilizes & Seeds Pvt Ltd v. Commissioner of Customs, Pune [2016 (11) TMI 2 - CESTAT MUMBAI] has held that The inclusions of the imported items in the Fertiliser (Control) Order 1985, as amended in 1995, cannot but reinforce the opinion that these are indeed fertilisers as decided by the competent department of the Government of India Appeal dismissed - decided against Revenue.
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