2004 (11) TMI 478

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....ppellant. Shri K.L. Bablani, JCDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  The stay application seeks dispensing with the requirement of pre-deposit of duty amount of about Rs. 11 lakhs and penalty imposed under adjudicating order. The differential duty claim is on account of dispute about classification. Initially, when the goods were imported, they were cleare....

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....eparate chemically defined chemical compound and end use is not relevant for the purpose of classification. Reference is also being made by both sides to Chapter Notes to the Tariff headings.  3.We find that a clear distinction exists in the tariff between fertilizers and chemicals. In the present case it would appear that the product in question is recognized and dealt with by all concern....