2002 (8) TMI 437

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..... er : Gowri Shankar, Member (T)]. - Duty of Rs. 1.45 crores approx. has been demanded on the ground that the goods imported by the applicant consists of a mixture of calcium nitrate and ammonium nitrate and is therefore to be classified under Heading 3102.60 which is specific for mixtures of calcium nitrate and ammonium nitrate. 2. The Counsel for the applicant accepts that the product in que .....

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..... which are totally chemically impure and containing no impurity whatsoever which could not be considered mixture, and so therefore virtually every consignment of fertilizer will have to be classified as mixture has prima facie some force. It is stated that the imports are continuing, although subsequent consignments have been cleared on payment of duty at higher rate under protest. We note that th .....

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