https://www.taxtmi.com/caselaws?id=338435 The Tribunal upheld the classification of the imported goods under CTH 28342990, ruling that they did not meet the criteria for classification under CTH 31026000 or CTH 31059090. The decision was based on the composition and nature of the goods, which predominantly consisted of calcium nitrate with minimal Ammonium Nitrate, aligning them with the "residuary" heading of CTH 28342990 for "Nitrites; and nitrates." The appeal was dismissed, affirming the Revenue's classification as appropriate and justified. en-us Wed, 11 Jan 2017 00:00:00 +0530 Mon, 13 Nov 2017 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338435 The Tribunal upheld the classification of the imported goods under CTH 28342990, ruling that they did not meet the criteria for classification under CTH 31026000 or CTH 31059090. The decision was based on the composition and nature of the goods, which predominantly consisted of calcium nitrate with minimal Ammonium Nitrate, aligning them with the "residuary" heading of CTH 28342990 for "Nitrites; and nitrates." The appeal was dismissed, affirming the Revenue's classification as appropriate and justified. Case-Laws Customs Wed, 11 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338435