2007 (2) TMI 367

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..... r the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. The Revenue assails the order of the Commissioner of Customs (Appeals), by which he has accepted the claim of the importers for classification of Calcium Nitrate Fertilizer as Chemical fertilizers under Customs Tariff Heading 3105.90, set aside the Dy. Commissioner s order of classification under Heading 2834.29. 2. We .....

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..... unds will not fall for coverage under Chapter 31. We see merit in this submission. The reliance placed by the Commissioner (Appeals) on Chapter Note 6 which provides - for the purpose of heading 31.05 the term other fertilizers applies only to products of a kind used as fertilizers and containing, as an essential constituent, at least one of the fertilizing elements nitrogen, phosphorus or potas .....

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