https://www.taxtmi.com/caselaws?id=446507 EDTA Zinc 12% was analysed under Chapters 29 and 31 by reference to the manufacturing process, expert opinion and tariff notes. The product was found to contain nitrogen deliberately incorporated during manufacture, with nitrogen remaining present in the finished goods, and to be of agricultural grade for use as a fertilizer or micronutrient. On that basis, it was treated as a product of a kind used as fertilizer containing an essential fertilizing element, so it did not fall within Chapter 29 as a separate chemically defined compound. It was classified under CTH 3105 9090 as other fertilizer, making the CVD exemption under Notification No. 04/2006-CE available. en-us Wed, 01 Nov 2023 00:00:00 +0530 Wed, 06 Dec 2023 08:57:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446507 EDTA Zinc 12% was analysed under Chapters 29 and 31 by reference to the manufacturing process, expert opinion and tariff notes. The product was found to contain nitrogen deliberately incorporated during manufacture, with nitrogen remaining present in the finished goods, and to be of agricultural grade for use as a fertilizer or micronutrient. On that basis, it was treated as a product of a kind used as fertilizer containing an essential fertilizing element, so it did not fall within Chapter 29 as a separate chemically defined compound. It was classified under CTH 3105 9090 as other fertilizer, making the CVD exemption under Notification No. 04/2006-CE available. Case-Laws Customs Wed, 01 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446507