Calcium Nitrate with Boron import classification denied customs exemption under Notification; product treated as fortified boronated fertilizer.

Imported calcium nitrate with added boron was held not to qualify for an exemption under Notification No.12/2012-Cus because the Fertilizer Control Order (FCO) separately lists calcium nitrate and fortified calcium nitrate with boron; the imported product's boron content and product specification match the fortified category. The tribunal applied strict interpretation of the exemption notification, referencing authoritative precedent on construing exemption notifications, and concluded the notification covers calcium nitrate only, not boronated calcium nitrate. Result: customs exemption denied and appeals dismissed.

---

---

Issues: Whether boronated calcium nitrate (Yaraliva Nitrabor) imported and classified under CTH 3102 6000 qualifies as a "water soluble calcium nitrate" within Sl. No.202(I)(b) of Notification No.12/2012-Cus dated 17.03.2012 and is therefore eligible for the exemption under that notification.

Analysis: The question turns on whether the imported product falls within the description and specifications of water-soluble calcium nitrate in Part-A of Schedule-1 of the Fertilizer Control Order, 1985 and the entries in Notification No.12/2012-Cus. The product contains boron and shows specified values for water insoluble matter and other parameters that correspond to the category of fortified fertilizers under the FCO. The notification grants exemption specifically to listed water-soluble fertilizers meeting the FCO specifications. Exemption notifications are to be interpreted strictly, and eligibility depends on the product matching the description and specifications set out in the FCO and the notification entry. The presence of boron and the matching of specifications to the fortified fertilizer entry indicate a different category from plain calcium nitrate listed for exemption.

Conclusion: The boronated calcium nitrate (Yaraliva Nitrabor) does not qualify as the water-soluble calcium nitrate covered by Sl. No.202(I)(b) of Notification No.12/2012-Cus dated 17.03.2012; the exemption is not available.

---