TaxTMI 
TaxTMI 
TaxTMI 
2026 (2) TMI 245
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....26,47,335/- Aggrieved by this order, the appellant is in appeal before us. 3. The Learned Counsel submits that they are engaged in the import of various types and grades of fertilizers from related foreign suppliers. The disputed product was imported from M/s. Yara International ASA Norway, a global leader in agricultural products and environmental protection agents including nitrates, calcium nitrates and Nitrogen Phosphorus Potassium (NPK). The appellant was issued with a valid license for import and trading of fertilizers and during the period of dispute, the appellant imported 'Calcium Nitrate with Boron' classifying the same under CTH 3102 6000. It is submitted that the Commissioner (Appeals) has denied the benefit of exemption Notification No. 12/2012-Cus [Sl. No. 202 I (b)] dated 17.03.2012 on the ground that the impugned product 'Yaraliva Nitrabor' is not 100% water soluble Calcium Nitrate Fertilizer and on the ground that they do not satisfy the specifications given under Sl. No.4 of 1(h) of Part-A of Schedule 1 of the Fertilizer Control Order, 1985 (FCO). Referring to the Notification, it is submitted that the item imported is a water-soluble Calcium Nitrate Fertilizer....
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.... Nitrabor' as 'Calcium Nitrate' and extended the benefit of the Notification. Relying on the decision of the Hon'ble High Court of Kolkata in the case of Opal Exports Pvt. Ltd. Vs. Collector of Customs 1992 (60) ELT 232 (Cal.) and the decision of the Hon'ble Supreme Court in the case of Damodar J. Malpani vs. Collector-2002 (146) ELT 483 (S.C.), it is submitted that Revenue cannot adopt different stands on a particular issue. 3.3. It is also submitted that the load port report/load analysis report of the impugned goods was not provided to the appellant and hence, any reliance on that cannot be justified as is held in the case of DCM Shriram vs. CC: 2024 (3) TMI 648 CESTAT Ahmedabad. 4. The Learned Authorised Representative (AR) for the Revenue submitted that the original authority has given a detail finding as to how the appellant is not eligible for the benefit of the Notification No. 12/2012-Cus [Sl.No.202(I)(b)] which was upheld by the Commissioner (Appeals) in the impugned order. 5. Heard both sides. The appellant had filed two Bills of Entry dated 22.05.2017 and 01.06.2017 in Appeal No. C/21092/2018 and 4 Bills of Entry in Appeal No. C/21093/2018 for the period from 0....
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.... of the said table. TABLE S. No. Chapter Heading Description of goods Standard rate Additional duty rate Condition No. 1 2 3 4 5 6 196 31(Except 3102 2100, 3102 5000, 3104 3000, 3105 2000, 3105 3000, 3105 4000, 3105 5100, 3105 5900, 3105 6000, All Goods 7.5% - - 201 31 Potassium Nitrate, in a form indicative of its use for manurial purpose. 5% - - 202 31 The following Water Soluble Fertilizers included in Schedule 1, part A of the Fertilizers Control Order, namely :- Potassium nitrate (13:0:45 Calcium nitrate 5% 5% - -- Fertilizer Control Order, 1985 5.1. The Commissioner (Appeals) in the impugned order denies the benefit of the above notification on the ground that the imported product 'Boronated Calcium Nitrate Fertilizer read with Fertilizer (Control) Order, 1985, the benefit of the notification is available only to water soluble calcium nitrate fertilizer. Alleging that the product imported by the appellant is a 'Fortified Fertilizer' which cannot be treated as water soluble calcium nitrate fertilizer. Further, the Commissioner (A) obs....
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....to calcium nitrate increases elasticity of tissues to prevent cracking of tissues which clearly acknowledges the fact that calcium nitrate is different from boronated calcium nitrate. The Notification is for calcium nitrate and not for boronated calcium nitrate, therefore, as observed by the Hon'ble Supreme Court in the case of Commissioner of Customs (Import), Mumbai vs. Dilip Kumar & Company: 2018 (361) E.L.T. 577 (S.C) words cannot be included into the Notification since an exemption Notification has to be strictly interpreted. Therefore, the benefit of the Notification cannot be extended wherein the Notification clearly mentions only the calcium nitrate and even in the FCO, 1985 only calcium nitrate is mentioned under the category of water-soluble fertilizers, the fact that it is water-soluble as claimed by the appellant will not change the fact that calcium nitrate is different from boronated calcium nitrate. In view of the above, we are in the agreement with the Revenue that the benefit of the Notification No.12/2012-Cus. dated 17.03.2012 cannot be extended. 6. In view of the above, the impugned order is upheld and appeals are dismissed. (Order pronounced in Open Court ....
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.... 1 2 8. NPK Complex (i) Moisture per cent by weight, maximum 1.5 Fertilizer (ii) Total nitrogen per cent by weight, minimum 12.0 fortified with (iii) Ammonical nitrogen per cent by weight, minimum 9.0 Zinc (iv) Urca nitrogen (as N) per cent by weight, maximum 3.0 (12:32:16:0:0.5) (v) Neutral ammonium citrate soluble phosphate (as P'2Og) per cent by weight, minimum 32.0 (vi) Water soluble phosphate (as P2Os) per cent by weight, minimum 25.0 (vii) Water soluble potash as (K2O) per cent by weight, minimum 16.0 (viii) Zinc (as Zn) per cent by weight, minimum Particle size-Note less than 90 per cent of the material shall be retained between 1 mm and 4 mm IS sieve and not more than 5 per cent shall be below 1 mm IS sieve. 0.5 Calcium (i) 9. Total nitrogen per cent by weight, minimum 14.60 Nitrate with (ii) Ammonical nitrogen, per cent by weight, minimum 1.1 Boron (iii) (iv) Nitrate nitrogen as N per cent by weight, maximum 13.5 Water soluble Calcium as per cent by weight, minimum . 17.1 (v) Boron (as B) per cent by weight, minimum 0.250] Calcium (i) 9. 9. Boron (iii) (iv) 1 minimum . Document 3 ANNEXURE-1 181....