9911796707
TMI Blog2017 (2) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... 31059090 nor to 31026000. The goods imported fall under this head and more particularly classifiable and under "residuary" head i.e. CTH 283429 90 since the goods does not belong to "Strontium Nitrate (28342910) or Magnesium Nitrate (28342920) or Barium Nitrate (28342930) family. It is nitrates of 'other' kind falling under CTH 28342990 - classification sought by Revenue is appropriate - appeal dismissed - decided in favor of Revenue. - Appeal No. E/81/2007 - Final Order No. 40087/2017 - Dated:- 11-1-2017 - Shri D.N. Panda, Judicial Member And Shri Madhu Mohan Damodhar, Technical Member Shri G. Derrick Sam, Advocate For the Appellant Shri K. Veerabhadra Reddy, JC (AR) For the Respondent ORDER Per D. N. Panda The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nitrogen, phosphorous and potassium and * Neither are they are packed in bags of les than 10 kg. * The reliance placed on the test report of the Customs lab and the description given for the goods as 'fertilizers' in the suppliers invoice would be of no avail as the use of the impugned goods as fertilizers or otherwise would not exclusively determine whether they were classifiable under chapters 28 or 31. * The ammonium nitrate content in the impugned goods does not exceed 1.5%. The Regional Fertilizers Control Laboratory, Chennai has opined in a similar case of import of such goods by M/s. Nagarjuna Fertilizers and Chemicals Ltd., that in view of the very small percentage of ammonium nitrate the goods could neither b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er (Appeals) has stated the reason for classifying the goods under CTH 28342990 . There is no difference to his proposition. 6. Heard both sides and perused the record. 7. There is no doubt that there was alternate pleading made by the appellant before Commissioner (Appeals) as above to hold that the goods shall fall under CTH 31026000 while it was declared to Customs under CTH 31059090 . When the rivalry entries are examined, it reveals that the heading 3105 deals with Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg. This implies tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
