https://www.taxtmi.com/caselaws?id=782842 CESTAT CHENNAI held that the imported product "Zinc-EDTA" is classifiable under CTI 3105 9090 as "other fertilisers" and not under CTI 2922 4990. Relying on manufacturer certificates showing deliberate addition of nitrogen and zinc, and on HSN Explanatory Notes excluding such preparations from Chapter 29, the Tribunal treated the goods as fertilisers containing nitrogen as an essential constituent under Note 6 to Chapter 31. The Department's contrary view was rejected for lack of test reports, improper reliance on a non-specific expert opinion, and failure to discharge the burden of proof in a matter of classification and chargeability. The impugned orders were set aside and the appeal allowed. en-us Tue, 02 Dec 2025 00:00:00 +0530 Fri, 05 Dec 2025 08:12:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782842 CESTAT CHENNAI held that the imported product "Zinc-EDTA" is classifiable under CTI 3105 9090 as "other fertilisers" and not under CTI 2922 4990. Relying on manufacturer certificates showing deliberate addition of nitrogen and zinc, and on HSN Explanatory Notes excluding such preparations from Chapter 29, the Tribunal treated the goods as fertilisers containing nitrogen as an essential constituent under Note 6 to Chapter 31. The Department's contrary view was rejected for lack of test reports, improper reliance on a non-specific expert opinion, and failure to discharge the burden of proof in a matter of classification and chargeability. The impugned orders were set aside and the appeal allowed. Case-Laws Customs Tue, 02 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782842