Classification of goods - Zn EDTA (Zinc Ethylenediamine Tetra ...

Zn EDTA and Fe EDTA classified under tariff heading 3824 due to essential characteristics, lacking specific headings in CTA, 1975.

October 1, 2021

Case Laws GST AAAR

Classification of goods - Zn EDTA (Zinc Ethylenediamine Tetra Acetic Acid) - There is no specific heading in the tariff (CTA, 1975) for classification of the ‘Micronutrients’. However, as discussed, as per specifications for the products ‘Zn-EDTA’ and ‘Fe-EDTA’ given in the Fertilizer Control Order, 1985, minimum 12 percent of Zinc is essential in the product ‘Zn-EDTA’ and minimum 12 percent of Iron is essential in the product ‘Fe-EDTA. Thus, the essential character of the product ‘Zn EDTA’ is given by Zinc and essential character of the product ‘Fe EDTA’ is given by Iron. - the product “Zn EDTA” and “Fe EDTA” being supplied by the appellant are classifiable under heading 3824 / Tariff Item 3824 99 90 of the CTA, 1975. - AAAR

View Source

← Previous Next →

Classification of goods - Zn EDTA (Zinc Ethylenediamine Tetra ...

Zn EDTA and Fe EDTA classified under tariff heading 3824 due to essential characteristics, lacking specific headings in CTA, 1975.

October 1, 2021

Case Laws GST AAAR

You may also like:

Classification of goods - product ‘Zn EDTA - Zinc Ethylenediamine Tetra Acetic Acid) - Fe EDTA - The products, viz. “Zn EDTA” and “Fe EDTA” manufactured and supplied by...

The case pertains to the classification of imported goods, specifically 'prepared additives for cements, mortars or concretes', for the purpose of determining the...

Classification of ‘soft serve' - Common Parlance Test - Tribunal erred in law in classifying ‘soft-serve’ under tariff sub-heading 2108.91 - to be classified under...

Classification of goods - chelated micronutrient mixtures - Chelated Zinc at 12% EDTA - Chelated Iron as 12% Fe EDTA - MNM Chelated - there is nothing forthcoming on...

Classification of goods - SIKA Block Joining Mortar - a chemical preparation can be classified under such residuary heading only if it is not elsewhere specified. As the...

Classification of goods - rate of tax - Namkeens or not - The Jackfruit Chips and Banana Chips are classifiable under Customs Tariff Heading 2008.19.40 (Not as Namkeens)...

Classification of product, “SIKA Block Joining Mortar” - 'SIKA. Block Joining Mortar' is classified under Tariff Item 3824 - Appellate AAR modified the order of AAR.

Classification of imported goods - EDTA FE - micronutrients also fertilizers which are not getting the status of a fertilizer by the presence of Nitrogen / Phosphorous /...

Imported goods consisting of a plastic body, heating element, lid, and thermostat for an electric kettle were classified under Customs Tariff Item (CTI) 8516 71 00 as a...

The MCPCB (Metal Core Printed Circuit Board) is to be classified under Heading 85.34 (Tariff Item 8534 0000) as 'Printed Circuits' and not under Heading 94.05 (Tariff...

Classification of goods - rate of GST - Supply of products such as frontal frames with fascia pads along with fixture as a complete set, would qualify as a mixed supply...

Classification of goods proposed to be imported - Mobileye 8 Connect - It is found that two eight-digit tariff entries are applicable to the impugned goods namely 8512...

The product “Ice Cream Making Machine” is classifiable under Tariff Heading 84.18 and not under Tariff Heading 84.38 of the Customs Tariff Act, 1975 and Goods and...

The High Court held that flavoured milk is to be classified under GST Tariff Heading 0402 and not 2202. The entry 0402 covers milk and milk products, including milk...

The fusible interlining fabric of cotton is not correctly classifiable under Heading 5903 of Chapter 59 of the Customs Tariff Act, 1975. The Heading 5903 applies only to...

Quick Updates: