https://www.taxtmi.com/caselaws?id=342642 Imported seaweed products were held classifiable as fertilizer under heading 3105 because the laboratory test reports showed fertilizing elements such as nitrogen, potassium and phosphorus, while not establishing toxic elements at levels that would justify treatment as hazardous goods. Reliance on arsenic content alone was insufficient to displace the tested characteristics of the consignments. The Revenue's proposed classification under heading 3824 was therefore rejected, and the fertilizer classification was affirmed. en-us Mon, 08 May 2017 00:00:00 +0530 Wed, 06 Mar 2019 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342642 Imported seaweed products were held classifiable as fertilizer under heading 3105 because the laboratory test reports showed fertilizing elements such as nitrogen, potassium and phosphorus, while not establishing toxic elements at levels that would justify treatment as hazardous goods. Reliance on arsenic content alone was insufficient to displace the tested characteristics of the consignments. The Revenue's proposed classification under heading 3824 was therefore rejected, and the fertilizer classification was affirmed. Case-Laws Customs Mon, 08 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342642