https://www.taxtmi.com/caselaws?id=382763 The text discusses tariff classification of fertilizer products under Chapter 31 versus the residuary heading in Chapter 38. It states that Power Gold, composed of single super phosphate, gypsum and other inorganic substances, fit Chapter 31 because Chapter Note 3 covers superphosphates and similar mixtures, and its description as a soil conditioner did not change its tariff character. It also states that Bio Gold, made from poultry manure and showing nitrogen, phosphorous and potassium, matched organic manure specifications under the Fertilizer Control Order and was therefore a fertilizer. The text further says a duty demand on NPK fertilizer could not stand where classification was not specifically put in issue in the notice, and that extended limitation and penalty were not warranted absent suppression or intent to evade. en-us Tue, 09 Jul 2019 00:00:00 +0530 Fri, 13 Mar 2020 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382763 The text discusses tariff classification of fertilizer products under Chapter 31 versus the residuary heading in Chapter 38. It states that Power Gold, composed of single super phosphate, gypsum and other inorganic substances, fit Chapter 31 because Chapter Note 3 covers superphosphates and similar mixtures, and its description as a soil conditioner did not change its tariff character. It also states that Bio Gold, made from poultry manure and showing nitrogen, phosphorous and potassium, matched organic manure specifications under the Fertilizer Control Order and was therefore a fertilizer. The text further says a duty demand on NPK fertilizer could not stand where classification was not specifically put in issue in the notice, and that extended limitation and penalty were not warranted absent suppression or intent to evade. Case-Laws Central Excise Tue, 09 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382763