https://www.taxtmi.com/caselaws?id=416893 Tariff heading 3105 applies to Chapter 31 goods in tablets or similar forms, or in packages of gross weight not exceeding 10 kg, and was interpreted as covering solid goods rather than liquid goods merely because they are packed by weight. Because the product was admittedly a liquid fertilizer, and the Legal Metrology (Packaged Commodities) Rules, 2011 distinguish liquid commodities by volume, heading 31051000 was held inapplicable. The product was therefore correctly classifiable under tariff heading 31010099. en-us Tue, 04 Jan 2022 00:00:00 +0530 Thu, 13 Oct 2022 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416893 Tariff heading 3105 applies to Chapter 31 goods in tablets or similar forms, or in packages of gross weight not exceeding 10 kg, and was interpreted as covering solid goods rather than liquid goods merely because they are packed by weight. Because the product was admittedly a liquid fertilizer, and the Legal Metrology (Packaged Commodities) Rules, 2011 distinguish liquid commodities by volume, heading 31051000 was held inapplicable. The product was therefore correctly classifiable under tariff heading 31010099. Case-Laws Central Excise Tue, 04 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416893