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2017 (2) TMI 135 - CESTAT CHENNAI

2017 (2) TMI 135 - CESTAT CHENNAI - TMI - Classification of imported goods - Omnical Calcium Nitrate Solution Grade Fertilizer for Agriculture use - classified under CTH 31059090 or under CTH 31026000? - 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 - Held that: - The goods called to be 'fertilizer' that should have nitrog .....

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propriate - appeal dismissed - decided in favor of Revenue. - Appeal No. E/81/2007 - Final Order No. 40087/2017 - Dated:- 11-1-2017 - Shri D.N. Panda, Judicial Member And Shri Madhu Mohan Damodhar, Technical Member Shri G. Derrick Sam, Advocate For the Appellant Shri K. Veerabhadra Reddy, JC (AR) For the Respondent ORDER Per D. N. Panda The goods imported by the appellant through Bill of Entry dt.281022 dt. 22.8.2006, (copy of which is available at page-51 of the appeal record) was described to .....

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tion 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 in the imported goods was 19.5% and nitrogen content was 15.5.% out of which Nitrate content was more than 14% and Ammonia content was less than 1.5%. He noticed .....

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ription given for the goods as 'fertilizers' in the suppliers invoice would be of no avail as the use of the impugned goods as fertilizers or otherwise would not exclusively determine whether they were classifiable under chapters 28 or 31. * The ammonium nitrate content in the impugned goods does not exceed 1.5%. The Regional Fertilizers Control Laboratory, Chennai has opined in a similar case of import of such goods by M/s. Nagarjuna Fertilizers and Chemicals Ltd., that in view of the v .....

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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 &qu .....

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; heading of that heading. According to Revenue, ld. Commissioner (Appeals) has stated the reason for classifying the goods under CTH 28342990. There is no difference to his proposition. 6. Heard both sides and perused the record. 7. There is no doubt that there was alternate pleading made by the appellant before Commissioner (Appeals) as above to hold that the goods shall fall under CTH 31026000 while it was declared to Customs under CTH 31059090. When the rivalry entries are examined, it revea .....

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