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TMI Blog2021 (9) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... 017 (7) TMI 289 - CESTAT HYDERABAD], where it was held that In view of presence of nitrogen, and also considering that they are mixtures and not separate chemically defined compounds, the said goods would therefore come under the ambit of micronutrient fertilisers and will then required to be classified as in other fertilisers in CETH 31.05. Appeal allowed - decided in favor of appellant. - Excise Appeal No.40354 of 2015 - Final Order Nos. 42145-42147 / 2021 - Dated:- 25-8-2021 - Ms. Sulekha Beevi C.S., Member (Judicial) and Shri P. Venkata Subba Rao, Member (Technical) Ms. L. Maithili, Advocate for the Appellant Shri Vikas Jhajharia, AC (AR) for the Respondent ORDER All the appeals involve a common issue and henc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds as under: For the purpose of heading 3105, the term other fertilisers applies only to products of a kind used as fertilisers and containing, as an essential constituent, atleast one of the fertilising elements nitrogen, phosphorus or potassium. (d) It is submitted by the ld. Counsel that the subject goods are micronutrient mixtures manufactured by being subjected to a process of chelation and are therefore described as chelates of the respective compounds of Zinc, Ferrous and MNM. The purpose of chelation is to make available metal ions required as essential minerals for a healthy development of plants. In the absence of chelation, positively charged metal ions such as Zinc, Magnesium, Copper and Iron would readily react with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilizers, whether directly or through the stage of an intermediate product Nil - Under Notification No. 12/2012 C.E dated 17.03.2012, the entry reads as follows:- (1) (2) (3) (4) (5) 127 31 All goods, other than those which are clearly not to be used in the manufacture of other fertilizers, whether directly or through the stage of an intermediate product Nil - Hence, the effective rate of duty applicable to the classification claimed by the Appellant was subject to nil rate of duty (f) In the Budget of 2011, Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und alone. The Tabulation of the cases is as under:- S. No. SCN / SOD Sl No. Date Period involved Stage of Adjudication Central Excise Duty involved Rs. 1. 23/2013 C.Ex (ADC) dt 06.05.2013 April 2008 to August 2012 (issued invoking proviso to Section 11A (4) of the Central Excise Act, 1944 Final Order 42339/2018 dated 04.09.2018 14,95,381/- 2. 38A/2013 - C.Ex (AC/Erode-II) dt 03.10.2013 September 2012 to 30.04.2013 (issued under Section 11A of the Central Excise Act, 1944 Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... forms or packings for retail or as preparations or articles (for example, sulphur treated bands, wicks and candles, and fly-papers) 3808 93 40 ---Plant growth regulators kg. 12% 8. The appellants have classified the said goods under CETA 3015 as other Fertilizers and claimed nil rate of duty vide Notification 4/2006-CE dated 1.3.2006. 9. The above issue was analyzed in the appellant s own case for a different period wherein the Tribunal had upheld the classification adopted by the appellant. The relevant portion of the order is as under:- 5. The issue of classification of micronutrients has been in confusion fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lated zinc has been found at 1.8%, in MNM chelated as 2.5% and in chelated iron it is 3.3% with regard to test report dated 1.4.2013. One of the main ground for the view taken in the impugned order is that though nitrogen is present in the impugned goods, it is present in very low percentage which is not sufficient to be called as essential constituent of the fertilizer. We, however, find that the ld. Advocate is correct in her assertion that there being no minimum prescribed percentage of Nitrogen etc. prescribed in Note 6 to Chapter 6 of the Central Excise Tariff Act, the requirements of that Note being classified as micronutrient in other fertilizers, CETA 31.05 are satisfied. We also, note that the Board s circular dated 6.4.2016 also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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