https://www.taxtmi.com/caselaws?id=123496 Imported zinc-EDTA chelate was held prima facie classifiable as a micronutrient fertilizer under Heading 3105, because the record showed it was used as a fertilizer and contained nitrogen as an essential fertilising constituent under Chapter 31 Note 6. Although the product was described as a separate chemically defined compound that could also attract Chapter 29, the fertilizer use and composition supported the appellants' classification claim for interim relief. On that basis, the product was treated as falling under Heading 3105 for the limited purpose of the stay applications, including the bulk product after repacking and relabelling, and waiver of pre-deposit with stay of recovery was granted. en-us Thu, 05 Jun 2008 00:00:00 +0530 Fri, 14 Sep 2012 16:18:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123496 Imported zinc-EDTA chelate was held prima facie classifiable as a micronutrient fertilizer under Heading 3105, because the record showed it was used as a fertilizer and contained nitrogen as an essential fertilising constituent under Chapter 31 Note 6. Although the product was described as a separate chemically defined compound that could also attract Chapter 29, the fertilizer use and composition supported the appellants' classification claim for interim relief. On that basis, the product was treated as falling under Heading 3105 for the limited purpose of the stay applications, including the bulk product after repacking and relabelling, and waiver of pre-deposit with stay of recovery was granted. Case-Laws Customs Thu, 05 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123496