9911796707
TMI Blog2003 (6) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... ssification in Heading 3105.90 of the Customs Tariff. The goods were provisionally assessed to duty pending their correct classification. Based upon the result of test of a sample of the goods by the Deputy Chief Chemist of the Department, the Deputy Commissioner of Customs finalized the assessment by classifying the goods in sub-heading 60 of Heading 31.02. This classification has been confirmed by the Commissioner (Appeals). Hence, this appeal. 2. It was contended before us that since the classification claimed by the importer was earlier determined by an adjudication order of the Additional Commissioner of Customs, it was not open to the department to question it. He further contends that the goods had earlier been classified in Headin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trate having total nitrogen as N = 15%, nitrate nitrogen as N = 14.4%, ammonia nitrogen as N = 1.1%, will not be of single compound of calcium nitrate but a mixture of calcium nitrate and NH4 nitrate. Such composition is known to be covered under 1(K) of FCO 85 as fertilizer. (i) Sd/- T. (Daryani) (ii) Commercial Examiner Gr. II 4. It is based upon this report that the product is a mixture of calcium nitrate and ammonium nitrate (the latter to the extent of 1.1%) that the goods have been classified by the department. 5. Heading 31.02 covers mineral or chemical fertilizer, nitrogenous. Sub-heading 60 is for double salts, mixtures of calcium nitrate and ammonium nitrate . Heading 31.05 is for mineral or ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he finding of the Commissioner (Appeals), pointing out that the product is a mixture of calcium nitrate and ammonium nitrate, finding specific mention in sub-heading 60 of Heading 31.02. 8. The contention in the appeal, that the ammonium nitrate is present in the calcium nitrate, not as a deliberate mixture, but arises as an impurity in the process employed for the manufacture of calcium nitrate, has not been substantiated by such evidence as technical literature relating to manufacture of calcium nitrate, or an affidavit by the manufacturer. A certificate to this effect dated 2002-09-179 (sic) of Norsk Hydro Asa, Oslo, Norway, the manufacturer of the product, which was produced before us, is not the affidavit that it purports to be, not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chapter 31 is also clear from Note 1 to this chapter. Clause (b) of Note 1 provides that the chapter does not cover separate commercially defined compounds other than those answering to descriptions in Notes 2(A), 3(A), 4(A) or 5. The goods described in these notes are the following : Note 2(A) Goods which answer to one or other of the descriptions given below : (i) Sodium nitrate, whether or not pure; (ii) Ammonium nitrate, whether or not pure; (iii) Double salts, whether or not pure, of ammonium sulphate and ammonium nitrate; (iv) Ammonium sulphate, whether or not pure; (v) Double salts (whether or not pure) or mixtures of calcium nitrate and ammonium nitrate; (vi) Double salts (whether or not pure) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lisers. 11. If it is established that the presence of ammonium nitrate is not deliberate, but is due to the manufacturing process, as is claimed, the product, thus, would be appropriately classifiable in Chapter 28. That contention would first have to be established. If not, the presence of ammonium nitrate cannot be regarded as an impurity, and the classification determined in the impugned order will have to be confirmed. Chapter 28 was not under consideration by either side in the proceedings to finalise the provisional assessment. We think it appropriate that both these aspects should be considered afresh by the adjudicating authority, after the appellant is given an opportunity to represent its case. Either side will be at liberty to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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