https://www.taxtmi.com/caselaws?id=357553 For tariff classification, the chapter notes and the HSN explanatory material controlled whether mono potassium phosphate, a chemically defined compound capable of use as a fertiliser, fell under Chapter 31 or Chapter 28. The inclusion of the goods in the Fertiliser (Control) Order, 1985 supported classification as a fertiliser, and the exclusions in Chapter 31 did not displace that result. The prior Tribunal decision cited by Revenue was held not to govern the dispute. The goods were therefore correctly classifiable under Chapter 31, and the duty demand based on reclassification was unsustainable. en-us Tue, 20 Feb 2018 00:00:00 +0530 Sat, 24 Mar 2018 08:42:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357553 For tariff classification, the chapter notes and the HSN explanatory material controlled whether mono potassium phosphate, a chemically defined compound capable of use as a fertiliser, fell under Chapter 31 or Chapter 28. The inclusion of the goods in the Fertiliser (Control) Order, 1985 supported classification as a fertiliser, and the exclusions in Chapter 31 did not displace that result. The prior Tribunal decision cited by Revenue was held not to govern the dispute. The goods were therefore correctly classifiable under Chapter 31, and the duty demand based on reclassification was unsustainable. Case-Laws Customs Tue, 20 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357553