https://www.taxtmi.com/caselaws?id=333984 Imported mono potassium phosphate/potassium phosphate was classified according to its use as a fertiliser under Chapter 31 rather than as a separate chemically defined compound under Chapter 28. Chapter 28 covers chemically defined compounds, but Chapter 31 and Note 6 apply to products used as fertilisers containing at least one fertilising element. The tariff scheme, the HSN notes and the Fertiliser (Control) Order supported classification by fertiliser function where the goods were recognised in the record as fertilisers. The product was therefore held classifiable under Chapter 31, with consequential relief. en-us Thu, 08 Sep 2016 00:00:00 +0530 Thu, 30 Mar 2017 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333984 Imported mono potassium phosphate/potassium phosphate was classified according to its use as a fertiliser under Chapter 31 rather than as a separate chemically defined compound under Chapter 28. Chapter 28 covers chemically defined compounds, but Chapter 31 and Note 6 apply to products used as fertilisers containing at least one fertilising element. The tariff scheme, the HSN notes and the Fertiliser (Control) Order supported classification by fertiliser function where the goods were recognised in the record as fertilisers. The product was therefore held classifiable under Chapter 31, with consequential relief. Case-Laws Customs Thu, 08 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333984