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TMI Blog2019 (4) TMI 468X X X X Extracts X X X X X X X X Extracts X X X X ..... the use of the said product by the buyers namely, M/s. RCF Ltd., wherein it has been informed by M/s. RCF that the same are used as fertilizers. Besides the Learned Commissioner (Appeals) during the course of hearing obtained a report from the Field formation about the classification of the product, which were tested to be fertilizers in the Govt. laboratory. In the report, the jurisdictional Assistant Commissioner has informed that the products merit classification under Chapter 31 of Central Excise Tariff Act, 1985. Even though in the grounds of appeal, the Revenue has claimed that the test reports cannot be relied upon since the samples were not drawn in the presence of the officers of the Department, we do not understand as to why d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 1-5-2008 classified the product Potassium Sulphate under Chapter sub-heading 3104 30 00 and Mono Ammonium Phosphate under chapter sub-heading 3105 40 00 of Central Excise Tariff Act, 1985, whereas he classified the product namely, Potassium Nitrate and Mono Potassium Phosphate under chapter sub-heading 2834 21 00 and 2835 24 00 of Central Excise Tariff Act, 1985 respectively. Aggrieved by the classification under Chapter 28, in relation to the products Potassium Nitrate and Mono Potassium Phosphate, the respondent filed an appeal before the learned Commissioner (Appeals). In the meantime, periodical show cause notices were issued to the respondent demanding duty on the aforesaid two products, which on adjudication were confirmed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sistant Commissioner dated 12-8-2010 as per the direction of Learned Commissioner (Appeals), it has been reported that the products in question were reported to merit classification under Chapter 31 of Central Excise Tariff Act, 1985. 5. We have carefully considered the submissions advanced by both sides and perused the records. 6. The short issue involved for consideration is whether the product Potassium Nitrate and Mono Potassium Phosphate manufactured by the respondent merit classification under Chapter 28 as chemicals or Chapter 31 as fertilizers. The samples of the said product have been subjected to chemical test in the Fertilizer Testing Laboratory, Pune, Government of Maharashtra, wherein the test result revealed that the tes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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