9911796707
TMI Blog2017 (5) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... e For the Respondent ORDER Per V. Padmanabhan This appeal is filed by Revenue against the Order-in-Appeal dated 9.3.2016. The respondent imported goods described as seaweed fertilizer (liquid) , seawinner , and seaweed fertilizer (flakes) . They filed bills of entry and claimed classification under CTH 3101.00.99 attracting BCD @ 7.5% in terms of Notification No.12/2012-Cus. dated 17.3.2012 (Sl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue has further submitted that in terms of the Fertilizer Control Order (FCO), 1985, the maximum arsenic content is 10 mg/kg (ppm). Since the imported goods contain arsenic at levels much beyond the limits laid down by FCO, Revenue has submitted that it should be classified as hazardous waste and should not be allowed for clearances and use as fertilizer. Because the goods are in the nature of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view was taken on the basis of certificate issued from Ministry of Environment and Forest dated 5.8.2015 in which it has been stated that seaweed fertilizer/seaweed extract are unfit for soil application if the arsenic content is more than 50 mg/kg which is above the permissible limit. In the present case, he has argued that the arsenic content is less than the permissible limit as above and henc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relied upon the Board s circular dated 19.5.1998 as well as the decision of the Hon'ble Supreme Court in the case of Ranadey Micronutrients vs. Collector of Central Excise reported in 1996 (87) ELT 19 (SC). 6. After going through the impugned order and the reasoning adopted by the learned Commissioner (A), we are of the view that the same merits no interference. The classification as fertilizer ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
