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2019 (11) TMI 388 - AT - CustomsRestoration of appeal - appeal dismissed on on monetary limits - HELD THAT:- The appeal has been dismissed by wrongly applying the revised circular on monetary limits. Hence, it is required to restore the appeal to the files of the Tribunal which we hereby do - ROA application allowed. Classification of imported goods - Mono Pottasium Phosphate - HELD THAT:- The Tribunal has held in the cases of VARDHAMAN FERTILIZERS & SEEDS PVT LTD., ANIKA INTERNATIONAL RR SHAH VERSUS COMMISSIONER OF CUSTOMS PUNE [2016 (11) TMI 2 - CESTAT MUMBAI], COMMISSIONER OF CUSTOMS (IMPORT) NHAVA SHEVA VERSUS SOLUFEED PLANT PRODUCT & SERVICES PVT. LTD., RICHFIELD FERTILIZERS LIMITED, MAHAFEED SPECIALTY FERTILIZERS (INDIA) PVT. LTD. AND TATA CHEMICALS LIMITED [2018 (4) TMI 1346 - CESTAT MUMBAI], COMMISSIONER OF CUSTOMS (IMPORT) , NHAVA SHEVA VERSUS DEEPAK AGRO SOLUTIONS LTD. [2018 (3) TMI 1256 - CESTAT MUMBAI], COMMISSIONER OF CENTRAL EXCISE, THANE-I VERSUS TINCO CHEMICALS [2019 (4) TMI 468 - CESTAT MUMBAI] that the said goods merit classification under sub-heading 3105.06. Appeal dismissed - decided against Revenue.
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