https://www.taxtmi.com/caselaws?id=124849 The Commissioner, relying on a precedent set by the CESTAT decision in Assam Company Limited, upheld by the Supreme Court, classified the imported goods as fertilizers under CTH 3105 60 00. The judgment emphasized the binding nature of the Supreme Court decision over conflicting Board Circulars, setting aside assessment orders classifying the goods under chapter 28. Consequential reliefs were granted to the appellants based on the determination that the goods were indeed fertilizers, considering their chemical composition and end use. en-us Thu, 27 Nov 2008 00:00:00 +0530 Tue, 16 Oct 2012 14:55:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124849 The Commissioner, relying on a precedent set by the CESTAT decision in Assam Company Limited, upheld by the Supreme Court, classified the imported goods as fertilizers under CTH 3105 60 00. The judgment emphasized the binding nature of the Supreme Court decision over conflicting Board Circulars, setting aside assessment orders classifying the goods under chapter 28. Consequential reliefs were granted to the appellants based on the determination that the goods were indeed fertilizers, considering their chemical composition and end use. Case-Laws Customs Thu, 27 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124849