https://www.taxtmi.com/caselaws?id=385510 A separately chemically defined coordination compound was classified under Chapter 29 rather than Chapter 31 because the chapter notes exclude such compounds from the fertilizer heading and include coordination compounds within Chapter 29. The product described as chelated iron and chelated zinc was therefore treated as a distinct chemical compound, not a fertilizer, and the contrary classification was rejected. A Customs classification did not bind the Central Excise authorities, as both authorities were treated as independent for classification purposes. The appeal thus failed on both classification issues. en-us Fri, 06 Sep 2019 00:00:00 +0530 Mon, 23 Mar 2020 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385510 A separately chemically defined coordination compound was classified under Chapter 29 rather than Chapter 31 because the chapter notes exclude such compounds from the fertilizer heading and include coordination compounds within Chapter 29. The product described as chelated iron and chelated zinc was therefore treated as a distinct chemical compound, not a fertilizer, and the contrary classification was rejected. A Customs classification did not bind the Central Excise authorities, as both authorities were treated as independent for classification purposes. The appeal thus failed on both classification issues. Case-Laws Central Excise Fri, 06 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385510