https://www.taxtmi.com/caselaws?id=120626 Calcium nitrate, being a separate chemically defined compound, was excluded from Chapter 31 by Chapter Note 1(b) because it did not fall within the specified exceptions. Chapter Note 6, which refers to other fertilizers containing nitrogen, phosphorus or potassium, could not override that specific exclusion. Classification therefore had to follow the controlling chapter notes rather than the product's use as a fertilizer, and the goods were correctly classifiable under Heading 2834.29 instead of Chapter 31. en-us Thu, 08 Feb 2007 00:00:00 +0530 Mon, 23 Jul 2012 11:05:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120626 Calcium nitrate, being a separate chemically defined compound, was excluded from Chapter 31 by Chapter Note 1(b) because it did not fall within the specified exceptions. Chapter Note 6, which refers to other fertilizers containing nitrogen, phosphorus or potassium, could not override that specific exclusion. Classification therefore had to follow the controlling chapter notes rather than the product's use as a fertilizer, and the goods were correctly classifiable under Heading 2834.29 instead of Chapter 31. Case-Laws Customs Thu, 08 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120626