https://www.taxtmi.com/caselaws?id=96304 Potassium nitrate grade 13-0-45 prilled imported for manurial use was held to fall under Chapter 31 as a mineral or chemical fertilizer, not under Heading 2834.21 as potassium nitrate. Chapter 28 was applied only to separate chemically defined compounds, and the presence of sodium and chlorine, together with procurement, invoicing and certification as a fertilizer grade product, showed the goods were not potassium nitrate simpliciter. Later notifications concerning potassium nitrate in fertilizer form supported the same classification approach, and consequential refund relief followed. en-us Thu, 18 Jan 2001 00:00:00 +0530 Tue, 20 Dec 2011 17:29:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96304 Potassium nitrate grade 13-0-45 prilled imported for manurial use was held to fall under Chapter 31 as a mineral or chemical fertilizer, not under Heading 2834.21 as potassium nitrate. Chapter 28 was applied only to separate chemically defined compounds, and the presence of sodium and chlorine, together with procurement, invoicing and certification as a fertilizer grade product, showed the goods were not potassium nitrate simpliciter. Later notifications concerning potassium nitrate in fertilizer form supported the same classification approach, and consequential refund relief followed. Case-Laws Customs Thu, 18 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96304