https://www.taxtmi.com/caselaws?id=115281 Industrial Sludge containing nitrogen and phosphorus and established to be used solely as fertiliser was classifiable under Heading 31.05 as a chemical fertiliser. Governmental and semi-governmental test reports supported the presence of fertilising elements, while no contrary laboratory evidence rebutted the claimed use or composition. The specific tariff heading therefore prevailed over the residual entries for chemical products of allied industries under Headings 38.23 and 38.24. Classification under Heading 31.05 sustained eligibility for the relevant central excise exemption, and the Revenue's challenge failed. en-us Thu, 28 Apr 2005 00:00:00 +0530 Fri, 25 May 2012 16:14:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115281 Industrial Sludge containing nitrogen and phosphorus and established to be used solely as fertiliser was classifiable under Heading 31.05 as a chemical fertiliser. Governmental and semi-governmental test reports supported the presence of fertilising elements, while no contrary laboratory evidence rebutted the claimed use or composition. The specific tariff heading therefore prevailed over the residual entries for chemical products of allied industries under Headings 38.23 and 38.24. Classification under Heading 31.05 sustained eligibility for the relevant central excise exemption, and the Revenue's challenge failed. Case-Laws Central Excise Thu, 28 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115281