Classification of goods - composition of the imported yaravita ...

Case Laws     Customs

June 14, 2022

Classification of goods - composition of the imported yaravita zintrac (zinc oxide suspension concentrate) - The classification adopted by the original authority, and impugned before the first appellate authority, has its roots in the quantum of ‘nitrogen’ without ascertainment of conformity with ‘products of a kind used as fertilisers’ in note 6 of chapter 31 of First Schedule to Customs Tariff Act, 1975 with its emphasis on use before dovetailing it with the proposition of Learned Authorized Representative supra of the essentiality of ‘nitrogen’ to the imported product. - Matter restored back to appellate authority - AT

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