https://www.taxtmi.com/caselaws?id=792410 Mono potassium phosphate, fertiliser grade, was held classifiable under CTH 31056000 because Chapter 31 covers goods answering the fertiliser description by their intended agricultural use. The Revenue's attempt to reclassify the import under CTH 28352400 failed because the product was not shown to be a separate chemically defined compound outside the fertiliser entry, and the relied-upon customs circular was found inapplicable on the facts. The Tribunal followed coordinate-Bench reasoning that mixtures or compounds falling within Chapter 31 remain classifiable as fertilisers, and rejected reclassification based only on general chemical composition. en-us Wed, 27 May 2026 00:00:00 +0530 Thu, 28 May 2026 08:21:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792410 Mono potassium phosphate, fertiliser grade, was held classifiable under CTH 31056000 because Chapter 31 covers goods answering the fertiliser description by their intended agricultural use. The Revenue's attempt to reclassify the import under CTH 28352400 failed because the product was not shown to be a separate chemically defined compound outside the fertiliser entry, and the relied-upon customs circular was found inapplicable on the facts. The Tribunal followed coordinate-Bench reasoning that mixtures or compounds falling within Chapter 31 remain classifiable as fertilisers, and rejected reclassification based only on general chemical composition. Case-Laws Customs Wed, 27 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792410