Zinc-EDTA held fertilizer under CTI 3105 9090, Revenue fails classification burden under Chapter 31 Note 6

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....CESTAT held that Zinc-EDTA (EDTA Zinc 12%) is classifiable under CTI 3105 9090 as "other fertilizers" and not under CTI 2922 4990 as proposed by the Department. The Tribunal emphasized that classification is directly linked to chargeability and the burden of proof rests on Revenue when seeking a heading different from that declared by the importer. As no representative samples were tested and the expert opinion relied on by Revenue was based on secondary internet material rather than actual test reports, the Department failed to discharge this burden. Noting the deliberate presence of nitrogen and application of Chapter 31 Note 6, CESTAT set aside the impugned orders and allowed the appeal.....