TaxTMI 
TaxTMI 
2008 (11) TMI 493
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....) Pvt., Ltd., Richfeild Fertilizers Ltd., and Soloufeed Plant Products & Service Pvt., Ltd., (hereinafter referred to as appellants) are being disposed off by this Common Order as the issue to be decided by me is the common issue as regards classification of the goods as claimed by the respective appellants under CTH 3105 60 00. 2. In 6 appeals, the appeals have been filed in respect of assessments which were originally made granting the benefit under lesser rate of duty and the relevant exemption notification and the consignments were assessed as fertilizers. Less charge demands were issued and confirmed by the loser authority by separate adjudication orders and in view of the determination of classification under CTH 2835 24 00, t....
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....ating authority appears to be that the Hon'ble CESTAT in the case of Pioneer reported in 2007 (210) E.L.T. 680 has decided the issue in favour of the Revenue and the Board Circular read with the HSN notes hold the imported goods as classifiable under chapter 28. 5. The personal hearing was attended by Dr. Swapnil M. Bachchav, CMD, Richfield, Dr. T.T. Patil, M.D., Mahafeed Mr. Ashok Auti, Business Manager, Solufeed, Mr. B.M. Rao, Representative, Mr. Sujay N. Kantawala, Advocate and Mr. Ganesh Kanchan, M/s. Rajita Clearing Agencies (P) Ltd. 6. It was submitted before me, that apart from the averments made in the respective appeals, written submissions, in the form of a compilation of documents which was filed toady may also be....
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.... the West Zonal Bench of the CESTAT at Mumbai. Thus the Supreme Court decision apparently over the decision in the case of pioneer. He further stated that the goods imported under the bills of entry, in the present appeal, all have been sold to farmers for use as fertilizer. The end use is a necessary criteria and therefore this clearly proves that the goods cannot be classified anywhere else but under chapter 31.05. Substantial documentary evidence was undertaken to be filed within one week from the date of hearing. Dr. Patil, advanced submissions on the technical/scientific aspects of the goods. He stated that hundreds of bills of entry had been assessed, prior to the impugned assessments and various persona have enjoyed the benefit of le....
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....o conform to the purity standards to get the desired result in the laboratory or get the desired reaction and chemical products as per the process of manufacture for desired end products. On the other hand the impugned goods are not separate chemically defined components whose use in chemical reactions would be split by impurity while the impugned goods have impurity which help in their use as fertilizers. The chemical dictionary supports the appellants' case. It is the appellant's case that, the phrase, "Separate Chemically Defined Compound" in note no. 1 (b) to Ch. 31, lays down that it must be separate, it must have a chemical definition and it must be a compound, i.e. an individual chemical. In the case of Assam Company Limited, the Hon....
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....is hygroscopic property the imported product cannot be used as a constituent of fire work or gun powder. The Fertilizer (Control) Order, 1985 specifically mentions that potassium nitrate for use as fertilizer contains sodium and chlorine". Read with these observations and the fact that the analysis results conform to the specification of Mono Potassium Phosphate Fertilizers as mentioned in the Fertilizer (Control) Order; there is merit in the appellants submission. The appellants have submitted that a comparison between the constituents of the imported fertilizers and the separate chemically defined compound set out in the Merck Index (ibid) shows that the imported fertilizers have almost double the potassium and phosphate contents and also....
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....e fertilizer grade calcium nitrate, potassium phosphate, etc., as separate chemically defined compounds. The aforesaid Circular No. 44/2001 cannot be relied upon the fact of vast technical evidence and the law laid down by the Apex Court. 9. Hence, in view of the decision of the Hon'ble CESTAT, in the case of Assam Company Limited, also upheld by the Hon'ble Supreme Court of India and respectfully following the ratio and guidelines of the Hon'ble Supreme Court in the case of Ratan Melting and Wire Industries, I am left with no other option but to follow the ratio laid down in the case of Assam Company Limited which is squarely binding on me. The Board Circular being in conflict with the Supreme Court view upholding the decision in A....