Classification of certain inorganic chemicals such as, monopotassium phosphate, calcium nitrate, potassium magnesium phosphate as `fertiliser'. - Reg

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..... icals such as, monopotassium phosphate, calcium nitrate, potassium magnesium phosphate as `fertiliser'. - Reg. I am directed to invite your attention to the subject mentioned above. It has been brought to the notice of the Board that chemical compounds like monopotassium phosphate, calcium nitrate and potassium magnesium phosphate are being classified as fertilisers under Chapter 31 of the Custo .....

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..... al constituent, at least one of the fertilising elements, namely, nitrogen, phosphorus or potassium. 3. Keeping in view the provisions explained above and the HS Explanatory Notes to concerned headings, the chemical compounds, viz., calcium nitrate, monopotassium phosphate and potassium magnesium phosphate will merit classification under Chapter 28 of the Customs Tariff, and not under Chapter 31 .....

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