https://www.taxtmi.com/caselaws?id=40729 Rock phosphate imported in pebble form was treated as a chemical manure under Entry 35 because the decisive test was its physical form and chemical composition indicating suitability for manurial use, not whether it could be used directly without processing. The Court noted that Entry 35 covered mineral phosphates in forms showing manurial purpose, and that no specific physical form was prescribed. The residuary Entry 87 could apply only where the goods did not fit the specific entry. On that basis, rock phosphate in pebble form fell within Entry 35, and refund was payable. en-us Thu, 10 Jan 1980 00:00:00 +0530 Fri, 14 May 2010 10:37:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40729 Rock phosphate imported in pebble form was treated as a chemical manure under Entry 35 because the decisive test was its physical form and chemical composition indicating suitability for manurial use, not whether it could be used directly without processing. The Court noted that Entry 35 covered mineral phosphates in forms showing manurial purpose, and that no specific physical form was prescribed. The residuary Entry 87 could apply only where the goods did not fit the specific entry. On that basis, rock phosphate in pebble form fell within Entry 35, and refund was payable. Case-Laws Customs Thu, 10 Jan 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40729