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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Imported urea for complex fertilizer production qualifies for 5% concessional customs duty rate under Notification 20/99-Cus</h1> The Central Board of Excise & Customs clarified the customs duty treatment for imported urea used in complex fertilizer production. A dispute arose whether such urea qualifies for concessional duty of 5% or standard tariff rate of 35%. Notification No. 20/99-Cus specified 'urea, for use as manure' for concessional duty, while muriate of potash received 5% duty for both manure use and complex fertilizer production. The Board examined dictionary definitions and determined that 'manure' and 'fertilizers' refer to the same soil-fertilizing substances. Citing a Supreme Court precedent regarding raw materials for fertilizer manufacturing, the Board concluded that urea imported for complex fertilizer production qualifies for the 5% concessional customs duty rate, same as urea imported for direct manure use. Pending consignments at ports should be cleared under these instructions.
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