https://www.taxtmi.com/caselaws?id=124862 A micronutrient product used as fertilizer, containing nitrogen, zinc, manganese and iron, was held to fall under Heading 31.05 rather than Heading 29.22 because nitrogen was an essential fertilising element and the product was not a separate chemically defined compound for Chapter 29 purposes. On that classification, exemption from CVD and SAD was available. Repacking and relabelling were not treated as manufacture on these facts, since Chapter 31 contained no deeming fiction creating such liability. The resulting duty demand and penalties were unsustainable, and the Revenue's classification was rejected. en-us Wed, 17 Dec 2008 00:00:00 +0530 Tue, 16 Oct 2012 15:46:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124862 A micronutrient product used as fertilizer, containing nitrogen, zinc, manganese and iron, was held to fall under Heading 31.05 rather than Heading 29.22 because nitrogen was an essential fertilising element and the product was not a separate chemically defined compound for Chapter 29 purposes. On that classification, exemption from CVD and SAD was available. Repacking and relabelling were not treated as manufacture on these facts, since Chapter 31 contained no deeming fiction creating such liability. The resulting duty demand and penalties were unsustainable, and the Revenue's classification was rejected. Case-Laws Customs Wed, 17 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124862