TaxTMI 
TaxTMI 
2023 (12) TMI 191
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....CE dated 01.03.2006 or it would fall under CTH 2921 2100 and thereby, not entitled to the CVD exemption, by considering the said product as "Ethylenediamine and its salts". 2. The Respondent imported EDTA Zinc 12% classifying it under CTH 3105 9090. However, the Department classified the goods under CTH 2921 2100 and also denied CVD exemption by considering the same as "Ethylenediamine and its salts". Aggrieved by the said assessment, the Respondent preferred an Appeal to Commissioner (Appeals), who remanded the matter back to the assessing officer, who in turn again passed a speaking Order without considering the requested classification by the Respondent. 3. The Respondent preferred an Appeal against the OIO No.232/2011 dated 05.08.....
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....no acids and Zinc complex, in conjunction with a disodium salt, which is nothing but a Oxygen function amino compound and therefore, appropriately covered under CTH 2922 4990. They have also relied on US Trade Commissioner ruling and Harmonized Tariff Schedule to support that the compound "Zinc disodium Ethylenediaminetetraacetate salt" (Zn-EDTA) is also known as Sequestrene Na2Zn, which is used as fertilizer ingredient. It is also a chemical compound satisfying Note 1(a), Note 4 and Note 5(c)(3) to Chapter 29. According to Revenue, the product's chemical formula is C10H12ZnN2Na2O8. They have also relied on Chapter Note 6 to Chapter 31 which states that for the purpose of classification under CTH 3105, the goods should contain as an essenti....
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....NaOH. They are reacted together and thereafter, passed through filtration, concentration, etc., to get finished product. The composition of the finished product is as under: i) Zinc contents - 12% minimum ii) Nitrogen contents - 5.4% minimum iii) Water contents - 8% maximum iv) Water insoluble - 0.05 maximum 7. According to the manufacture, this is not a single chemical compound of known structure and in fact, it is a product, which is a mixture of several compounds obtained after a series of processes. It is also clarified that Zin- EDTA 12%, is agriculture grade and that the process would clearly show that there has been a deliberate addition of 12% of Zinc and 6.5% of Nitrogen in order to facilitate....
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.... Tribunal held that explanatory note to Chapter 29 clearly states that separate chemically defined compound containing other substances deliberately added during or after the manufacture are excluded from Chapter 29 and the product in dispute contains Zinc, Magnesium, Iron, which is deliberately added and therefore, the item would fall under CTH 3105 90. In the case of Caress Industries (supra), the Tribunal held that the micronutrient mixtures are classifiable under CTH 3105 90 as 'other fertilizer' and not as a 'plant growth regulator'. Relying on the CBEC Circular No. 1022/10/2016-CX dated 06.04.2016, the Tribunal, in the case of Aries Agrovet Industries Ltd (supra), wherein the Assessee was manufacturing 'LEO brand chelated Zinc', found....
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....ng element i.e., Nitrogen also, it would be more appropriately classifiable as 'other fertilizers'. 12. Chapter Note 6 emphasizes that the heading applies only to a product of a kind use as fertilizer and containing as an essential constituent, at least one of the fertilizing agents i.e., N or P or K. In the present case, the essential constituents are Zinc (12% Minimum) & Nitrogen (5.4% Minimum). Therefore, it cannot be said that Nitrogen is not an essential constituent in the product, by virtue of its presence in the product. The next issue would be whether it is used as fertilizer or otherwise or whether it is intended to be used as fertilizer or otherwise. Admittedly, it is an agriculture grade product, where the Revenue has also pro....