https://www.taxtmi.com/caselaws?id=166855 A conclusive direction affecting customs duty liability was treated as an appealable order under Section 129A, even though it was not supported by a detailed independent merits discussion, so the maintainability objection failed. For tariff classification, rock-phosphate imported in lumpy form for fertiliser manufacture was held classifiable by its essential manurial use rather than its physical form, because no tariff entry required powder form as a condition; it therefore fell under Item 35 and not the residuary Item 87. Auxiliary duty was payable at 5% instead of 15%, and the impugned order was set aside with consequential relief. en-us Fri, 27 Jan 1984 00:00:00 +0530 Mon, 10 Nov 2014 12:25:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166855 A conclusive direction affecting customs duty liability was treated as an appealable order under Section 129A, even though it was not supported by a detailed independent merits discussion, so the maintainability objection failed. For tariff classification, rock-phosphate imported in lumpy form for fertiliser manufacture was held classifiable by its essential manurial use rather than its physical form, because no tariff entry required powder form as a condition; it therefore fell under Item 35 and not the residuary Item 87. Auxiliary duty was payable at 5% instead of 15%, and the impugned order was set aside with consequential relief. Case-Laws Customs Fri, 27 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166855