2025 (1) TMI 960

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....red as "Liquid Seaweed Concentrate (Crop Plus)". The said goods imported from USA were classified under Customs Tariff Item (CTI) 3101 0099. The B/Es filed by the appellants were self-assessed and the assessed duty declared therein was paid by the appellants and accordingly, the goods were cleared for home consumption. Subsequent to clearance of the imported goods, the Department had conducted a post audit and observed that the imported goods i.e. Liquid Seaweed Concentrate (Crop Plus) is classifiable under CTI 3809 9340 and the concessional rate of Basic Customs duty claimed by the appellant under Serial No. 196 of Notification No. 12/2012- Cus. dated 17.03.2012 shall not be available. On the basis of such audit observation, the Department....

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....nt Growth Regulator" under CTI 3808 9340 as mentioned in paragraph 5 therein. In support of change in classification of the imported goods, the SCN had not specifically assigned any reason as to why the classification of the said product was changed from CTI 3101 00 99to CTI 3808 9340. Further, we also find that in support of the classification of imported goods under CTI 3808 93 40,the authorities below have stated the reason that the said goods contains very negligible percentage of Nitrogen/Phosphorous/Potash (NPK) and micro nutrients and thus, the vital role played in respect of the imported goods is towards plant growth regulator and the same is appropriately be classified under CTI 3808 9340. However, on perusal of the certificate of ....