TaxTMI 
TaxTMI 
2003 (6) TMI 254
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....tion in Heading 3105.90 of the Customs Tariff. The goods were provisionally assessed to duty pending their correct classification. Based upon the result of test of a sample of the goods by the Deputy Chief Chemist of the Department, the Deputy Commissioner of Customs finalized the assessment by classifying the goods in sub-heading 60 of Heading 31.02. This classification has been confirmed by the Commissioner (Appeals). Hence, this appeal. 2. It was contended before us that since the classification claimed by the importer was earlier determined by an adjudication order of the Additional Commissioner of Customs, it was not open to the department to question it. He further contends that the goods had earlier been classified in Heading....
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....s. Hydro Agri. (c) Hence, the calcium nitrate having total nitrogen as N = 15%, nitrate nitrogen as N = 14.4%, ammonia nitrogen as N = 1.1%, will not be of single compound of calcium nitrate but a mixture of calcium nitrate and NH4 nitrate. Such composition is known to be covered under 1(K) of FCO 85 as fertilizer. (i) Sd/- T. (Daryani) (ii) Commercial Examiner Gr. II" 4. It is based upon this report that the product is a mixture of calcium nitrate and ammonium nitrate (the latter to the extent of 1.1%) that the goods have been classified by the department. 5. Heading 31.02 covers mineral or chemical fertilizer, nitrogenous. Sub-heading 60 is for "double sa....
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....oduced in the form of certificates by experts. 7. The Departmental Representative reiterates the finding of the Commissioner (Appeals), pointing out that the product is a mixture of calcium nitrate and ammonium nitrate, finding specific mention in sub-heading 60 of Heading 31.02. 8. The contention in the appeal, that the ammonium nitrate is present in the calcium nitrate, not as a deliberate mixture, but arises as an impurity in the process employed for the manufacture of calcium nitrate, has not been substantiated by such evidence as technical literature relating to manufacture of calcium nitrate, or an affidavit by the manufacturer. A certificate to this effect dated 2002-09-179 (sic) of Norsk Hydro Asa, Oslo, Norway, the ....
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....eading 28. 9. That calcium nitrate, being a separate chemically defined compound, cannot be classified in Chapter 31 is also clear from Note 1 to this chapter. Clause (b) of Note 1 provides that the chapter does not cover separate commercially defined compounds other than those answering to descriptions in Notes 2(A), 3(A), 4(A) or 5. The goods described in these notes are the following : Note 2(A) Goods which answer to one or other of the descriptions given below : (i) Sodium nitrate, whether or not pure; (ii) Ammonium nitrate, whether or not pure; (iii) Double salts, whether or not pure, of ammonium sulphate and ammonium nitrate; (iv)&n....