2024 (3) TMI 648

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....h Dixit & Shri Ajinkya Tiwari , Advocate for the Appellant Shri Prashant Tripathi , Superintendent ( AR ) for the Respondent ORDER RAMESH NAIR Brief facts of the case are that the Appellant is engaged in the manufacturing and sale of various types and grades of fertilisers in India. The Appellant imported 'Boronated Calcium Nitrate' by classifying the same under CTH 3102 60 00 of the F....

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.... Ajinkya Tiwari Advocate appearing on behalf of the Appellant submits that the impugned order has placed heavy reliance on test results in the Certificate of Weight and Analysis based on which the Learned Commissioner (Appeals) has upheld that the impugned goods of the Appellant do not qualify for exemption under Sl. No. 225(I)(b) of Notification No. 50/2017 - Cus whereas the Department did not pr....

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....nt Tripathi, Learned Superintendent (AR) appearing on behalf of the Department reiterates findings of the impugned order. 04. We have carefully heard both the sides and perused the records. We find that the issue in present case is whether the Appellant is eligible to avail benefit under Sl. No. 225(I)(b) of Notification No. 50/2017 - Cus on import of goods declared as 'Boronated Calcium Nitrat....