9911796707
TMI Blog2024 (4) TMI 577X X X X Extracts X X X X X X X X Extracts X X X X ..... er deals in 'Technical Grade Urea' falling under tariff item 31021090 of the First Schedule to the Customs Tariff Act, 1975 aligned to HSN Code: 31021090. 2. The petitioner supplies Technical Grade Urea to Kerala Co-operative Milk Marketing Federation Limited and Karnataka Milk Federation, which are the ventures of the Governments of Kerala and Karnataka, respectively. It is further said that the petitioner also supplies Technical Grade Urea to Kerala Feeds Limited, a public sector undertaking of the Government of Kerala engaged in manufacturing cattle feed and supplements. According to the petitioner, the petitioner had imported 300 metric tons of urea from Dubai, UAE. While processing the Bill of Entry, the samples of manual test of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l for the petitioner further submits that the goods imported by the petitioner would fall under tariff item 31021090 and not under tariff item 31021010, which are aligned with HSN Code 31021090 and 31021010, respectively. It is also submitted that the Biuret test is not the only determinant factor for differentiating Technical Grade Urea from Fertilizer Grade Urea. Furthermore, the Customs House Laboratory has not applied the correct test for determining whether the goods imported by the petitioner are technical grade or fertilizer grade urea. 3.2 It is also stated that the Chemical Examiner can only give a composition of goods and not comment on the classification of goods. Here, the laboratory report would disclose that the Chemical Exam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d be 0.8. He submits that if the Biuret content present is above the maximum content prescribed for Technical Grade Urea, the same cannot be classified as Technical Grade Urea. In respect of the Fertilizer Grade Urea, as prescribed under Indian Standard IS: 5406 -1979, the Biuret, per cent by mass, maximum, prescribed is 1.5 as per 6 of IS: 6092. 4.2 Furthermore, the learned Senior Standing Counsel has relied on some technical material obtained through the Internet Wikipedia on Biuret and submitted that it is a chemical compound with the chemical formula HN(CONH2)2. Biuret is a common undesirable impurity in urea-based fertilizers, as biuret is toxic to plants. Biuret is also used as a non-protein nitrogen source in ruminant feed where it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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