2018 (3) TMI 565

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....or the Appellant Shri S. Murugappan, Advocate - For the Respondent ORDER Per: B. Ravichandran The Revenue is aggrieved by the order dt. 19.4.2010 of Commissioner (Appeals), Custom House, Chennai. 2. The respondent imported EDTA FE claiming the same as Micronutrient Fertilizer to be classified under CTH 31059090. They claimed exemption of CVD and SAD in terms of Notification No.4/200....

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....re examined by them. The grounds of Revenue is that the impugned goods have Nitrogen as only an incidental addition and not contributory to the fertilising nature of the goods. In other words, it is not an essential component and do not give the product the quality of a nutrient. In other words, it should be more specifically brought under Chapter 29 as 'Organic Chemical' more specifically....

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....th Chapter Note 6 to Chapter 31. We note that the same compound was subject matter of decision by the Tribunal in CIBA India Ltd. Vs CC Chennai - 2009 (237) ELT 207 (Tri-Chennai). The Tribunal noting that the product contains "zinc/manganese/iron" which are deliberately added, upheld the classification under CTH 3105.90. In the present case also, it is seen that Regional Fertilizer Control Laborat....