Fertiliser classification under Chapter 31 prevails where the imported product is used as a fertiliser despite chemical composition.

Imported mono potassium phosphate/potassium phosphate was classified according to its use as a fertiliser under Chapter 31 rather than as a separate chemically defined compound under Chapter 28. Chapter 28 covers chemically defined compounds, but Chapter 31 and Note 6 apply to products used as fertilisers containing at least one fertilising element. The tariff scheme, the HSN notes and the Fertiliser (Control) Order supported classification by fertiliser function where the goods were recognised in the record as fertilisers. The product was therefore held classifiable under Chapter 31, with consequential relief.

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Issues: Whether the imported goods, described as mono potassium phosphate or potassium phosphate, were classifiable under Chapter 28 as separate chemically defined compounds or under Chapter 31 as fertilizers.

Analysis: Chapter 28 applies to separate chemically defined compounds, while Chapter 31, including Note 6, covers products used as fertilizers containing at least one fertilizing element. The goods were described and recognised in the record as fertilizers, and the HSN notes did not compel exclusion merely because the compound could also be used in Chapter 28. The tariff scheme and the Fertiliser (Control) Order supported classification according to their fertiliser use rather than solely their chemical composition.

Conclusion: The goods were correctly classifiable under Chapter 31 and not under Chapter 28.

Final Conclusion: The appeals succeeded and the goods were held entitled to classification as fertilizers, with consequential relief.

Ratio Decidendi: Where an imported product is used as a fertilizer and satisfies the Chapter 31 conditions, it is classifiable as a fertilizer notwithstanding that it may also be a chemically defined compound covered by Chapter 28.

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