2018 (3) TMI 1256

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..... spondent Per: C J Mathew M/s Deepak Agro Solutions Ltd imported a consignment of 'mono potassium phosphate' and classified the goods under heading no. 31059090 of the First Schedule of Customs Tariff Act, 1975 in bill of entry no. 939960/26.12.2003. The proper officer, being of the opinion that though heading no. 2835 generally covered phosphates, save for the exclusions which the imported goods .....

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..... e goods are covered by the Fertilizer Control Order, 1985, that the conditions in note 6 of chapter 31 apply to the imports and that the description in that the 3105600 should suffice for classification. It is also contended that 'potassium phosphate', which the imported goods, undeniably is, find specific description in the Schedule and the General Rules for Interpretation mandates preference for .....

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..... heading does not include other chemically defined compounds not specified even if they could be used as fertilizers". 7. We note that the adjudicating authority has relied primarily upon the tariff entries, the circular of the Central Board of Excise and Customs and a decision of this Tribunal in 2001 to exclude from the list of fertilisers such goods by describing them as separate chemically de .....

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..... nitrate which was declared for import under 31.05 which is a residuary heading whereas the present import claimed classification under 3105.60 which is a heading as specific as in Chapter 28. In the referred decision, emphasis has been placed on the Chapter Note 1(b) which has certain exclusions that would enable classification within the ambit of Chapter 28. In the context of the present import, .....

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..... ve reasons, we find that the classification of the imported goods should fall under Chapter 31 and not Chapter 28. The inclusions of the imported items in the Fertiliser (Control) Order, 1985, as amended in 1995, cannot but reinforce the opinion that these are indeed fertilisers as decided by the competent department of the Government of India.' 5. In light of the above decision, the grounds of a .....

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