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TMI Blog2009 (7) TMI 314X X X X Extracts X X X X X X X X Extracts X X X X ..... fertilizer in large scale commercially, to serve purpose of agricultural. Also no material has showed to us to prove that import of such goods were as fertiliser and that is financially and economically viable for massive use in agricultural. When test reports of technical institutions are seen, it does not appeal to common sense to appreciate that animal feed is also possible to be used as fertilizer in this country. It is well known to every citizen of this country that to make price of the fertilizer affordable, Government of India gives subsidy for the welfare of farmers. Therefore use of the imported goods as fertilizer is inconceivable. This view is well supported by the laboratory test report. Accordingly Revenue’s claim that the go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terinary Research Institute report suggested that the goods in question is composed of meat and bone meal which are of cattle origin and that is proved by scientific analysis. The report of Deen Dayal Upadhyay University also does not speak presence of Nitrates in the sample tested. The report of that university categorically mentions the brand of the goods i.e., Rigenera NP 7.11 and also the country of origin mentioned in the report. 3. Shri Sunil Kumar also draws our attention to first paragraph of order-in-original to submit that the imported products were banned for import. Also chemical analysis proved that the goods imported was composed of meat and bone meal ingredients. In absence of Nitrate, the proprietor of the appellant was ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ature showed to us to prove that the goods were imported as fertilizer in large scale commercially, to serve purpose of agricultural. Also no material has showed to us to prove that import of such goods were as fertiliser and that is financially and economically viable for massive use in agricultural. When test reports of technical institutions are seen, it does not appeal to common sense to appreciate that animal feed is also possible to be used as fertilizer in this country. It is well known to every citizen of this country that to make price of the fertilizer affordable, Government of India gives subsidy for the welfare of farmers. Therefore use of the imported goods as fertilizer is inconceivable. This view is well supported by the labo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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