TMI Blog2005 (5) TMI 422X X X X Extracts X X X X X X X X Extracts X X X X ..... lizers. The Commissioner of Customs relying upon Encyclopedia of Chemical Technology by Kirk Othmar 2nd Edition Vol. 9 and observing that the test report of the Customs Lab reported the import to be in form of white crystalline powder composed of Potassium Chloride purity 99.7% was not muriate of Potash as declared and claimed since % of Potassium Chloride as the contents could be - Grade % of Potassium Chloride 1. Manure Salts 25 to 35 2. Production for Marginal Operation 63-79 3. Flotation Grade 95-97 4. Crystallised agricultural 98-99 5. Crystallized grade industrial 99.5-99.9 and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ption is confined. Muriate of Potash is a Potash containing 48 to 62% soluble potash (K2O) chiefly as chloride and 62% K2O would be equivalent to 98.1 KCl whereas the KCl content in the test report is 99.7%. The item therefore clearly is not Muriate of Potash but Industrial Grade Potassium Chloride, the import of which is classifiable under ITC HS 310420.01 and is required to be imported through the MMTC. Not being Muriate Potash the benefit of exemption under Notification 11/97 cannot be extended to the party. The goods are therefore, liable to confiscation under Section 111(d) and Section 111(m) of the Customs Act, 1962. However, the goods are not available for confiscation having been released on Provisional Assessment under PD/Test Bond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Potash? Ans: Yes, it is so. will leave no doubt that the results, as tested by the Fertilizer Control Laboratory, will lead one to conclude that what is imported goods can be and have been understood by the Chemical Examiner of Customs House and people in commerce to be considered as Muriate of Potash, if that be so, there is no case to deny the benefit of the notification as claimed. 2.2 The supplier M/s. ARAB POTASH COMPANY, a Jordanian Government Company, in their letter dt. 1-2-1999 for this very consignment addressed to Collector of Customs, have stated This is to confirm that, we have shipped 14300 Mt Standard Grade Muriate of Potash (mop) in bulk to M/s. IPL MV Rosaleen with two B /L (for 6948 MT and 7352 MT) both dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... merely on one test report of a sample, when it is on record that the two samples from same lot have given different results as arrived at by professional Fertilizer Test Laboratory whose reports should be preferred over the Custom House Test Laboratory which is a general purpose laboratory. 2.2 The goods under import are used by the importer a Public Sector Fertilizer Manufacturer of Mixed fertilizers; the Muriate of Potash mentioned in the notification is not defined with respect to percentage of Potassium Chloride, colour Crystal shape etc. It has to be understood as per persons dealing with it and there is no doubt that they understand the goods under import to be Muriate of Potash. The Fertilizer (Control) Order, 1985 also does not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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