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TMI Blog2018 (3) TMI 565X X X X Extracts X X X X X X X X Extracts X X X X ..... cifically under Heading 292121 as "Ethylenediamine and its salts" - Held that: - In the present case, the fertilizing element is contested to be not nitrogen and hence the classification as micronutrient was contested by the Revenue - As clarified by RFCL, micronutrients also fertilizers which are not getting the status of a fertilizer by the presence of Nitrogen / Phosphorous / Potash - appeal di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ginal authority. After examining the test report, Fertilizer Control Order, 1985 and the submissions made by the importer, original authority agreed with the declaration of classification by the appellant. The matter was taken on appeal by Revenue to Commissioner (Appeals) who passed the impugned order. Again after examining the grounds of Revenue as well as the original order, impugned order uphe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We note that this issue has been elaborately dealt with by the original authority including the point now raised by the Revenue. The presence of Nitrogen is admitted. The dispute is that such presence will not make a product as other fertilizers . We note that this is not essence of the dispute as examined by the lower authorities. The fact is that there is no evidence either by way of test repo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th. In the present case, the fertilizing element is contested to be not nitrogen and hence the classification as micronutrient was contested by the Revenue. As clarified by RFCL, micronutrients also fertilizers which are not getting the status of a fertilizer by the presence of Nitrogen / Phosphorous / Potash. 4. The Revenue relies on the Supreme Court's decision in the case of CCE Bangal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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