Tariff classification of ammonia used as fertiliser favours the later fertiliser entry and preserves exemption availability.

Ammonia used as fertiliser was classified under Tariff Item 14HH, a later entry covering fertilisers generally, rather than Tariff Item 14H referring specifically to ammonia. Where rival tariff entries apply, the later entry prevails, and 14HH did not exclude ammonia when used as fertiliser. End use certificates supported the actual fertiliser use, so the exemption available to fertilisers could not be denied.

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Issues: Whether ammonia was classifiable under Tariff Item 14H as a gas or under Tariff Item 14HH as a fertiliser, and whether the exemption for fertilisers was available when ammonia was used as fertiliser.

Analysis: Tariff Item 14H specifically mentioned ammonia, but Tariff Item 14HH was a later entry covering fertilisers, all sorts. Where rival entries apply, the product is to be classified in the later entry. The product was not disputed to be used as fertiliser, and the entry under 14HH did not exclude ammonia when used in that manner. The end use certificates supported the actual use of the goods as fertiliser, and the exemption for fertilisers could not be denied on that basis.

Conclusion: Ammonia used as fertiliser was rightly classifiable under Tariff Item 14HH of the erstwhile Central Excise Tariff, and the exemption for fertilisers applied.

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