2019 (4) TMI 468

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....ly stated the facts of the case are that the respondents are engaged in manufacture of excisable goods, namely, Potassium Nitrate, Potassium Sulphate, Mono Potassium Phosphate and Mono Ammonium Phosphate, which were classified under Chapter 28 of Central Excise Tariff Act, 1985 by the appellant prior to May, 2007. Subsequently, they claimed classification of the said product under Chapter 31 as Fertilizer and claimed exemption against Entry No. 63 of Notification No. 4/2006-C.E., dated 1-3-2006. On adjudication, the Assistant Commissioner by his order dated 1-5-2008 classified the product Potassium Sulphate under Chapter sub-heading 3104 30 00 and Mono Ammonium Phosphate under chapter sub-heading 3105 40 00 of Central Excise Tariff Act, 198....

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....t subject goods were not having more than one use, hence the order passed by the learned Commissioner (Appeals) considering the products as fertilizers is erroneous and to be set aside. 4. Learned Advocate for the respondent has submitted that the Learned Commissioner (Appeals) besides analyzing the test result, also considered various other aspects namely, use of the products in question, classification of similar goods imported and the letter of RCF relating to the use of the said products. Also, in the report submitted by the Jurisdictional Assistant Commissioner dated 12-8-2010 as per the direction of Learned Commissioner (Appeals), it has been reported that the products in question were reported to merit classification under Chap....