9911796707
TMI Blog2017 (2) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... was classified under CTH 31059090. Later on, appellant pleaded before ld. Commissioner (Appeals) that the goods shall subscribe to the CTH 31026000 on the ground that since there was a dispute by Customs on the very nature of the goods, the changed classification was sought. Ld. Commissioner (Appeals) denied the classification claimed before him under both the headings observing that neither the description of goods appearing in the import documents subscribe to the classification claimed by the appellant nor does find mention anywhere in the supplier's documents except in the Analysis Certificate. Analysis Certificate relied by the appellant (copy of which is available at page 52 of the appeal folder) showed that calcium content ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the appeal of the appellant. 3. Before Tribunal, appellant reiterates its stand that the goods imported shall fall under CTH 31026000 without being classifiable under CTH 28342990. To establish its stand, appellant submitted that the goods falling under CTH 3105 are of the following description: Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this chapter in tablets or similar forms or in packages of a gross eight not exceeding 10 kg. 4. The CTH 31059090 deals with "Other" goods which are not falling in any of the classification of the heading 3105. Therefore the "residuary" classification attracted the goods of the appellant for the na ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the nature of the goods as "Double salts with mixture of calcium nitrate and ammonium nitrate". 8. In view of the claim of the appellant under two different CTH the test report was examined. That shows that the goods mainly composed of calcium nitrate with small amount of Ammonium Nitrate and that may find use as 'fertilizer'. That creates doubt on the classification sought by appellant for which Revenue's claim was examined. The goods called to be 'fertilizer' that should have nitrogen content. But imported goods had predominant composition of calcium nitrate which shall neither subscribe to CTH 31059090 nor to 31026000. 9. When the heading 2834 is examined that deals with goods of the kind "N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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