TMI Blog2017 (5) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned Commissioner (A) has ordered for classification of the same under CTH 3105 - appeal rejected - decided against Revenue. - C/20880/2016-DB - Final Order No. 20646/ 2017 - Dated:- 8-5-2017 - Shri S. S. Garg, Judicial Member And Shri V. Padmanabhan, Technical Member Dr. Ezhilmathi, AR For the Appellant Mr. S. Jaikumar, Advocate For the Respondent ORDER Per V. Padmanabhan This appeal is filed by Revenue against the Order-in-Appeal dated 9.3.2016. The respondent imported goods described as seaweed fertilizer (liquid) , seawinner , and seaweed fertilizer (flakes) . They filed bills of entry and claimed classification under CTH 3101.00.99 attracting BCD @ 7.5% in terms of Notification No.12/2012-Cus. dated 17 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sifying the same as hazardous waste. He also submitted that the Commissioner of Customs vide his Order-in-Original No.6./2016 dated 7.1.2016 in respect of the same product imported by them previously has relied upon the report dated 5.8.2015 issued by Ministry of Environment and Forests and has proposed classification as hazardous waste and held that the goods cannot be cleared for human consumption as it is unfit for use as fertilizer in view of the high sodium and arsenic content. However, he added that such a view was taken on the basis of certificate issued from Ministry of Environment and Forest dated 5.8.2015 in which it has been stated that seaweed fertilizer/seaweed extract are unfit for soil application if the arsenic content is mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tly, the impugned order is upheld and the appeal filed by the Revenue is rejected. 7. Before parting with the matter, we also wish to record that in any imported goods such as seaweed fertilizer, seaweed winner, etc., there is possibility of the presence of hazardous materials such as arsenic, sodium, etc., in high concentration. If such goods are allowed to be cleared for use as fertilizer, it may have disastrous consequences for the agriculture sector. Consequently, the Customs Authorities are advised to be watchful and to allow clearances of such goods only after testing the samples in reliable laboratories and ensuring that they are not hazardous. ( Order was pronounced in Open Court on 08/05/2017 ) - - TaxTMI - TMITax - Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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