https://www.taxtmi.com/caselaws?id=378024 Potassium Nitrate and Mono Potassium Phosphate were held to be correctly classifiable as fertilizers under Chapter 31, not as chemicals under Chapter 28, because contemporaneous laboratory testing showed compliance with the Fertilizer Control Orders. The appellate authority also relied on buyers' actual use of the goods as fertilizers and the jurisdictional Assistant Commissioner's report supporting fertilizer classification. In the absence of any contrary technical evidence from the Revenue, the laboratory report and corroborating material were accepted, and the challenge to Chapter 31 classification failed. en-us Mon, 12 Nov 2018 00:00:00 +0530 Mon, 08 Apr 2019 09:28:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378024 Potassium Nitrate and Mono Potassium Phosphate were held to be correctly classifiable as fertilizers under Chapter 31, not as chemicals under Chapter 28, because contemporaneous laboratory testing showed compliance with the Fertilizer Control Orders. The appellate authority also relied on buyers' actual use of the goods as fertilizers and the jurisdictional Assistant Commissioner's report supporting fertilizer classification. In the absence of any contrary technical evidence from the Revenue, the laboratory report and corroborating material were accepted, and the challenge to Chapter 31 classification failed. Case-Laws Central Excise Mon, 12 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378024