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TMI Blog2013 (5) TMI 810X X X X Extracts X X X X X X X X Extracts X X X X ..... lue of US $ 40,800. On 18-9-2009 they sought permission to take the goods back to town. However, the department had intelligence that Potassium Chloride of fertilizer grade, which is restricted for export is sought to be exported under the guise of Potassium Chloride, non-fertilizer grade. Therefore, the permission to take goods back to town was not given and samples were drawn for testing the item under export. In the export documents the appellant had declared the item as Potassium Chloride, grade technical, used for oil wells only. The test report received from the Deputy Chief Chemist dated 12-10-2009 indicated as follows : (i) the sample is in the form of white powder, its main composition is Potassium Chloride (Muriate of Potash ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder export is fertilizer grade, the said test report is inconclusive. To be of fertilizer grade, as per the fertilizer control order, potassium chloride of fertilizer grade should have moisture percent by weight, maximum 0.5, water soluble potash content (K2O) per cent. by weight, minimum 50% and sodium as NaCI per cent. by weight (on dry basis) maximum 3.5% and particle size - minimum 65 per cent. of the material shall pass through 1.7 mm IS sieve and be retained on 0.25 mm IS sieve. In the present case, the test report does not mention anything about particle size and sodium content and therefore, it cannot be conclusively established that the goods under export are potassium chloride fertilizer grade. The ld. Counsel also submits that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtilizer grade is incorrect. The fact that the appellant bought the materials from somebody else who had earlier exported the item as fertilizer grade does not mitigate the action on the part of the appellant in exporting a restricted item. As per Exim policy, export of potassium chloride fertilizer grade is restricted and the exporter needs a licence from the Government. In the present case, the appellant did not have any licence to export the potassium chloride, fertilizer grade. The Hon ble Apex Court in the case of Om Prakash Bhatia, reported in 2003 (155) E.L.T. 423 (S.C.) had held that the items restricted for export sought to be exported without licence would amount to export of prohibited goods for the purpose of Section 11 of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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