TaxTMI 
TaxTMI 
2009 (7) TMI 314
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....khar Vyas argued that eight consignments imported are depicted in page-1 of the order-in-original. The goods were fertilizers containing Nitrate and Phosphate element and were branded as Rigenera NP 7.11. Samples of the some of these consignments were taken by Customs and sent for chemical testing. The test report does not indicate that these goods were meant for animal feed. He further submits th....
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....oods in question is composed of meat and bone meal which are of cattle origin and that is proved by scientific analysis. The report of Deen Dayal Upadhyay University also does not speak presence of Nitrates in the sample tested. The report of that university categorically mentions the brand of the goods i.e., Rigenera NP 7.11 and also the country of origin mentioned in the report. 3. Shri Sunil K....
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....the Heading 2309 90 90 instead of the goods being classified under Heading 3105 51 00. The evidence on record proved that the goods imported were not fertilizers and neither Nitrate or Phosphate were present in the goods as claimed by the appellant. Therefore department reasonably believed that there was deliberate misdeclaration for which the import called for confiscation. Accordingly, order of ....
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....as fertiliser and that is financially and economically viable for massive use in agricultural. When test reports of technical institutions are seen, it does not appeal to common sense to appreciate that animal feed is also possible to be used as fertilizer in this country. It is well known to every citizen of this country that to make price of the fertilizer affordable, Government of India gives s....