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2024 (3) TMI 648 - CESTAT AHMEDABADClassification of imported goods - Boronated Calcium Nitrate - to be classified under CTH 3102 60 00 of the First Schedule to the Customs Tariff Act, 1975 or not - concessional rate of 5% BCD under Sl. No. 225(I)(b) of Notification No. 50/2017 –Cus - HELD THAT:- There is no dispute as regards the fact that the impugned goods are fertilizers, it is the claim of the Appellant that the disputed goods are a water-soluble fertiliser whereas the Department has alleged that since Boronated Calcium Nitrate is a fortified fertilizer it cannot be treated as a water-soluble fertiliser and therefore not eligible for exemption under the terms of Sl. No. 225(I)(b) of Notification No. 50/2017 – Cus. It is observed that clarity on the nature of product is important to decide the eligibility of the Appellant for exemption under Notification No. 50/2017–Cus. It is the Appellant’s claim that the submissions made by the Appellant have not been considered by the Department nor have they received such reports that have been relied upon by the Department to derive the nature of the impugned goods in order to deny exemption to the Appellant. The submissions made by the Appellant need to be considered owing the technical composition of the goods, that the factual dimensions of the issue needs to be verified first in order to determine eligibility under Notification No. 50/2017–Cus. - the matter needs to be reconsidered - Appeal allowed by way of remand.
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