In pursuance of clause (g) of rule 2 of the Central Excise (No. 2) Rules, 2001, the Board hereby notifies the following form as the proper form for the purpose of sub-rule (2) of rule 17
I am directed to invite your attention to the subject mentioned above. It has been brought to the notice of the Board that chemical compounds like monopotassium phosphate, calcium nitrate and potassium magnesium phosphate are being classified as fertilisers under Chapter 31 of the Customs Tariff and levied to duty at a concessional rate as applicable to a fertilisers.
Board also desires that meetings between Quarantine/Veterinary Officers and your officers be organised where officers from Department of Animal Husbandry and Dairying and Commerce Ministry could also be invited for effective implementation of the aforesaid notification. Difficulties, if any, in implementation of this Circular may be brought to the notice of the Board. Kindly acknowledge receipt of the Circular.
