TaxTMI Login
Just a moment...
AI-powered research trained on the authentic TaxTMI database.
Launch AI Search →Powered by Weblekha - Building Scalable Websites
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Highlights
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
CESTAT held that Zinc-EDTA (EDTA Zinc 12%) is classifiable under CTI 3105 9090 as 'other fertilizers' and not under CTI 2922 4990 as proposed by the Department. The Tribunal emphasized that classification is directly linked to chargeability and the burden of proof rests on Revenue when seeking a heading different from that declared by the importer. As no representative samples were tested and the expert opinion relied on by Revenue was based on secondary internet material rather than actual test reports, the Department failed to discharge this burden. Noting the deliberate presence of nitrogen and application of Chapter 31 Note 6, CESTAT set aside the impugned orders and allowed the appeal.
TaxTMI 
TaxTMI 
