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TMI Blog2017 (5) TMI 1186X X X X Extracts X X X X X X X X Extracts X X X X ..... clarified there is no specific heading in the tariff for classification of micronutrient. However, where the micronutrient is a separate chemically defined compound, it will be classifiable under the heading for that chemically defined compound, under Chapter 28 or Chapter 29. There is no evidence that they were filing any returns during the relevant time. On claim regarding registration made by the appellant, we have seen the registration in form R-2. The said registration stipulates Magnesium Sulphate Micronutrient fertilizer for the purpose of procurement of excisable goods used for special industrial purpose under erstwhile Rule 192. In any case registration certificate was issued by the Department, based on the application made by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lants claimed classification under Central Excise Tariff Heading 3105 as other fertilizers . The lower Authorities held the product under consideration cannot be classified under Chapter 31, as the impugned goods do not contain any one of the fertilizing element Nitrogen, Phosphorous or potassium. The product is nothing but chemical compound which is correctly classified under Chapter 28 as in organic chemical compound. 2. We have heard both the sides and perused the appeal records. The impugned order relied on Note 6 of Chapter 31 which states as below :- For the purpose of heading 3105, the term other fertilizers applies only to products of a kind used as fertilizers and containing, as an essential constituent, at least one of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d also in their clearance invoices they are naming the product as fertilizer. We find these facts are not relevant to decide the classification under Central Excise Tariff, which should be in terms of the wordings of tariff entries readwith relevant chapter notes. As already explained above, Magnesium Sulphate being a defined inorganic chemical not having any fertilizing element, is correctly classifiable under Chapter 28. 5. The learned Counsel also pleaded limitation. We note as recorded in the impugned order, the statutory ER-1 returns for the period April 2000 to March 2005 have not been filed by the appellant. It is only after the Department insisted during verification of details in May 2006, the appellants filed all the returns. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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