TaxTMI 
TaxTMI 
2018 (4) TMI 1346
X X X X Extracts X X X X
X X X X Extracts X X X X
....ese appeals of Revenue against orders of the lower authorities pertains to the classification of imported goods, viz, i.e. 'calcium nitrate' and 'mono potassium phosphate' under heading 3105 or under heading 2834/2835 of the First Schedule to the Customs Tariff Act, 1975. The primary difference between two chapters both of which fall within the section listing 'products of chemicals or allied industries' is denomination as to be inorganic chemicals or fertilisers with distinctive advantage conferred by classification in the latter. The importers had claimed their goods to be fertilisers classifiable under chapter 31 whereas assessing authority disputes that these are to classify it as 'mineral or chemical fertilisers containing two or three....
X X X X Extracts X X X X
X X X X Extracts X X X X
....riff entry itself places emphasis on use of the goods it is not proper to base the classification on end-use for which reliance is placed on the decision of the Supreme Court of India in Dunlop India Ltd & Madras Rubber Factory v. Union of India [1983 (13) ELT 1566 (SC)]. 3. Learned Counsel for appellant relies upon the decision of the Tribunal in Vardhaman Fertilizers and Seeds Pvt Ltd v. Commissioner of Central Excise, Pune [2017 (345) ELT 560 (Tri. Mumbai)] and on circular no. 528/79/2016-STO(TU) dated 2nd December 2016. The circular of the Central Board of Excise and Customs directed that '3. The issue has been examined by the Board and it is clarified that - The Circular 44/2001 covers Calcium Nitrate as a separate chemically defi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ular of the Central Board of Excise and Customs and a decision of this Tribunal in 2001 to exclude from the list of fertilisers such goods by describing them as separate chemically defined compounds. The adjudicating Commissioner has not discounted the contentions of the importers that the goods are indeed fertilizers but has decided against the importers on the ground that these are individually chemically compounds which find a specific mention in the Tariff. There can be no doubt that the potassium phosphate finds specific mention in Chapter 28 and the HSN describes it in the following manner under Chapter 28: "The best known is potassium dihydrogenorthophosphate (monopotassium phosphate) obtained by treating phosphate chalk with orth....
X X X X Extracts X X X X
X X X X Extracts X X X X
....should fall under Chapter 31 and not Chapter 28. The inclusions of the imported items in the Fertiliser (Control) Order, 1985, as amended in 1995, cannot but reinforce the opinion that these are indeed fertilisers as decided by the competent department of the Government of India.' 5. There is no doubt that the Learned Authorised Representative is correct in asserting that the end use should not, unless specially mandated, determine classification. Nonetheless, when the grouping of products and their description very obviously connotes end-use such disassociation cannot be said to be intended. Chapter 31 of the First Schedule to the Customs Tariff Act, 1975 deals entirely with fertilisers. Fertilisers, by its very nomenclature, indicates n....