TMI Blog2008 (12) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... ates, for the Appellant. Shri V.V. Hariharan, JCDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. The issue in this appeal relates to classification of LIBREL Brand Micronutrients imported by the appellants herein for agricultural use whether under Customs Tariff Heading 29.22 as held by the Commissioner or under CTH 31.05 as claimed by the importers. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and cannot be claimed as primary source of nitrogen, to hold that nitrogen is not an essential constituent so as to classify the goods under Chapter 31. However, we note that the International Institute of Biotechnology and Toxicology (IIBAT) has certified on 19-12-2006 that during the process of supply of potential micronutrients for the plant growth, once the micronutrients are delivered at the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e/iron which is deliberately added. In the light of the above discussion, we hold that the imported item falls for classification under CTH 3105.90 of the Customs Tariff Act, 1975 as micronutrient and not under CTH 29.22, that the benefit of the exemption from payment of CVD and SAD under Notification 4/2006 (S. No. 63) and 20/2006 (S. No. 4) is available to the goods, set aside Order-in-Original ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Customs Tariff as there is no deeming fiction in Chapter 31 of the CETA, 1985 that repacking and relabelling amounts to manufacture so as to give rise to duty liability of M/s. Swathi Organics Chemicals (P) Ltd. (such deeming fiction is contained in Chapter 29 of the CETA, 1985). In the result, the impugned orders are set aside and the appeals allowed. (Operative portion of the order was p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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