2017 (2) TMI 135

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....was classified under CTH 31059090. Later on, appellant pleaded before ld. Commissioner (Appeals) that the goods shall subscribe to the CTH 31026000 on the ground that since there was a dispute by Customs on the very nature of the goods, the changed classification was sought.  Ld. Commissioner (Appeals) denied the classification claimed before him under both the headings observing that neither the description of goods appearing in the import documents subscribe to the classification claimed by the appellant nor does find mention anywhere in the supplier's documents except in the Analysis Certificate. Analysis Certificate relied by the appellant (copy of which is available at page 52 of the appeal folder) showed that calcium content ....

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....d the appeal of the appellant. 3. Before Tribunal, appellant reiterates its stand that the goods imported shall fall under CTH 31026000 without being classifiable under CTH 28342990. To establish its stand, appellant submitted that the goods falling under CTH 3105 are of the following description: Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this chapter in tablets or similar forms or in packages of a gross eight not exceeding 10 kg. 4. The CTH 31059090 deals with "Other" goods which are not falling in any of the classification of the heading 3105. Therefore the "residuary" classification attracted the goods of the appellant for the nat....