Tariff classification of rock phosphate turned on imported form and manurial use, not later manufacturing end-use.

Imported rock phosphate was classifiable under Entry 35 of the First Schedule to the Indian Tariff Act, 1934 as a manure or chemical fertiliser, because the tariff entry turned on the form of the goods as imported and their suitability for manurial use. Its possible use in manufacture did not disqualify it from the specific entry, and the residuary Entry 87 could not apply where the goods fit the specific classification. The contrary assessments and appellate and revisional orders were therefore unsustainable.

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Issues: Whether imported rock phosphate, being a mineral phosphate and chemical manure, fell under Entry 35 of the First Schedule to the Indian Tariff Act, 1934, or under the residuary Entry 87, and whether its ultimate end-use for manufacturing purposes could disqualify it from the specific entry.

Analysis: Entry 35 covered manures, including mineral phosphates imported in a form indicative of their use for manurial purposes. The decisive factor was the form of the imported goods, not their eventual end-use. Rock phosphate was treated as a chemical fertiliser and was capable of being used for manurial purposes in the form imported. The presence of an alternative use in manufacture did not alter its classification. The residuary entry could not be invoked where the goods fit the specific entry. The contrary orders proceeded on an erroneous emphasis on end-use rather than the language of the tariff entry.

Conclusion: The imported rock phosphate was classifiable under Entry 35 and not under Entry 87; the impugned assessment and appellate and revisional orders were unsustainable.

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