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Issues involved: Classification of Calcium Nitrate Fertilizer under Customs Tariff Heading 3105.90 vs. Heading 2834.29.
The judgment by the Appellate Tribunal CESTAT, Mumbai involved the Revenue challenging the order of the Commissioner of Customs (Appeals) regarding the classification of Calcium Nitrate Fertilizer. The Commissioner had accepted the importers' claim for classification under Customs Tariff Heading 3105.90, setting aside the Dy. Commissioner's order of classification under Heading 2834.29. The Tribunal noted that the imported goods were separate chemically defined compounds, not falling under specific descriptions in Chapter 31. The Revenue contended that the goods in question did not meet the criteria for classification under Chapter 31, despite containing nitrogen as an essential constituent. The Tribunal agreed with this submission, emphasizing the exclusion of certain compounds from Chapter 31 as per Note 1(b) to Chapter 31. Based on the above analysis, the Tribunal concluded that the disputed product could not be classified as a fertilizer under Chapter 31 but should be classified under CTH 2834.29, which covers different types of nitrates. Consequently, the impugned order was set aside, and the appeal was allowed.
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