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TMI Blog1996 (8) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... pter 31 which reads as follows :- Heading Nos. 31.02, 31.03, 31.04 and 31.05 cover Mineral or Chemical Fertilisers, even when they are clearly not to be used as fertilisers. 2.1 It may be stated at this stage that Heading under Chapter 31 and Chapter 28 have undergone drastic change w.e.f. 10-2-1987. What is relevant for our purposes is that Chapter Note 3, Chapter 28, mentions, inter alia, as follows :- Subject to the provisions of Note 1 to Section VI, this Chapter does not cover......(c) products mentioned in Note 2, 3, 4 or 5 to Chapter 31. 2.2 Simultaneously, Chapter 31 was also amended w.e.f. 10-2-1987 by introducing Chapter Note 2 and specifically including therein Sodium Nitrate whether or not pure; as falling under Hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v. Woodcraft, reported in 1995 (77) E.L.T. 23 (SC) = 1995 (57) ECR 417 that if the Central Excise Tariff entry is aligned with the HSN, then Explanatory Notes to HSN are of high persuasive value. The relevant observations of the Supreme Court are as follows :- Since the Central Excise Tariff Act, 1985 is enacted on the basis and pattern of the HSN, the same expression used in the Act must, as far as practicable be construed to have the meaning which is expressly given to it in the HSN when there is no indication in the Indian Tariff of a different intention. 2.5 Learned SDR, therefore, submits that in view of the specific classification of Sodium Nitrate under the Heading fertiliser in the HSN, the same meaning should be given to Head ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ident from the various authorities, viz. - (1) Fertiliser Control Order; (2) Classified List of Indian Standards for petroleum, coal and related products. 3.3 He also points out that there are Indian standards for Sodium Nitrate for explosives and pyrotechnic industries; but there is no Indian standard for Sodium Nitrate as a fertilisers. 3.4 Referring to Fertiliser Control Order, he points out that various types of straight Nitrogenous Fertilisers are mentioned therein but it does not include Sodium Nitrate. Referring to classified list of Indian standards, he again points out that in the list of `fertilisers at Page 7, only Calcium Ammonium Nitrate is mentioned as one of the fertilisers, but there is no reference of Sodium Nitra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sodium Nitrate can be classified as a Nitrogenous Chemical Fertiliser, it must be shown by the Department on evidence that it was known to trade in India as a fertiliser. No evidence has been brought on record by the Revenue except the evidence of its use as a fertiliser on the strength of Condensed Chemical Dictionary. On the other hand, the learned Advocate for the Respondents has brought on record a plethora of evidence which indicates clearly that Sodium Nitrate was not known in India as a fertiliser. Fertiliser Control Order broadly indicates what is known in India as a fertiliser and its production and prices and distribution is controlled by the Government by the said Order. On going through the list of various Nitrogenous Fertilise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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