TaxTMI 
TaxTMI 
2021 (9) TMI 72
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....volved in the present appeal pertains to classification of chelated micronutrient mixtures as under (hereinafter referred to as "Subject Goods"):- i. Chelated Zinc at 12% EDTA ii. Chelated Iron as 12% Fe EDTA iii. MNM Chelated (b) Micronutrient mixtures are manufactured by the Appellant by using chelating agents with an organic compound i.e. Ethylene Diamine Tetra Acid (EDTA), by dissolving the same in Ammonia and water ( para 2.7 of SCN- P.61).The final product so manufactured retains Nitrogen contributed from Ammonia. (c) The Appellant claimed classification of the subject goods as "Other Fertilizers" under Chapter sub-heading 3105 90 which reads as under: Tariff Item Description of Goods Unit ....
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....rogen is an essential ingredient for the manufacture of the subject goods and the same are used as fertilizer, the requirements specified under Note 6 to Chapter 31 are met for the classification of the subject goods under Chapter Sub-heading 31 05 90 of the Schedule to the Central Excise Tariff Act. (e) In terms of Notification No.4/2006 C.EX. dated 01.03.2006, products falling under Chapter 31 and answering to the description in S.No.63 of the said notification are wholly exempted from Central Excise duty. S.No.63 of the above said notification reads as under:- "31 All goods, other than those which are clearly not to be used- (a) As fertilizers; or (b) In the manufacture of other fertilizers, whether directly....
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....Lab. Cx. No. Description % of Nitrogen 1. 105/12 Chelated Zinc 1.8 2. 106/12 MNM Chelated 2.5 3. 107/12 Chelated Iron 3.3 By way of periodic Show Cause Notices, the department sought to classify the subject goods as "Plant Growth Regulators" under chapter heading 3808 of the Schedule to the Central Excise Tariff Act. (h) It is submitted that the issue involved in the present case is covered in favour of the Appellant by Final Order No. 42339/2018 dated 04.09.2018 passed in the Appellant's own case for the period April 2008 to August 2012. Hence, the present Appeals may be allowed on this ground alone. The Tabulation of the cases is as under:- S. No. SCN / SOD Sl No. Date Per....
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....of Goods Unit Rate of duty 3808 Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant growth regulators, disinfectants and similar products, put up in forms or packings for retail or as preparations or articles (for example, sulphur treated bands, wicks and candles, and fly-papers) 3808 93 40 ---Plant growth regulators kg. 12% 8. The appellants have classified the said goods under CETA 3015 as other 'Fertilizers' and claimed nil rate of duty vide Notification 4/2006-CE dated 1.3.2006. 9. The above issue was analyzed in the appellant's own case for a different period wherein the Tribunal had upheld the classification adopted by the appellant. The relevant porti....
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.....1 From the test reports of the Customs Laboratory found in the file, it is seen that the percentage of Nitrogen in chelated zinc has been found at 1.8%, in MNM chelated as 2.5% and in chelated iron it is 3.3% with regard to test report dated 1.4.2013. One of the main ground for the view taken in the impugned order is that though nitrogen is present in the impugned goods, it is present in very low percentage which is not sufficient to be called as essential constituent of the fertilizer. We, however, find that the ld. Advocate is correct in her assertion that there being no minimum prescribed percentage of Nitrogen etc. prescribed in Note 6 to Chapter 6 of the Central Excise Tariff Act, the requirements of that Note being classified a....