Coromandel International Ltd. Vs Commissioner of Customs (CESTAT Chennai)
CESTAT Chennai held that Zinc EDTA being used as fertilizers are classifiable under Customs Tariff Heading 3105 and not under Customs Tariff Heading 2922 4990 as held in impugned order. Accordingly, the appeals are allowed.
Facts- The Appellant is engaged in the manufacture and sale of fertilizers. The appellant, is aggrieved by the impugned Orders-in-Appeal dated 24.12.2014 & dated 20/24.03.2025 passed by the Commissioner of Customs (Appeals-II), Chennai up-holding the Order in Original of the respective adjudicating authority, rejecting the classification of Zinc-EDTA under Customs Tariff Item 3105 0000 adopted by the appellant while importing the same and holding it to be classified under CTI 2922 4990.
Conclusion- Held that in the present case it is the contention of the Department that the presence of small quantity of nitrogen in the subject goods is incidental and does not make it a primary source of nitrogen, the fact remains that the presence of nitrogen is uncontested. Further, as per Note 6 to Chapter 31, for the purposes of CTH 3105, the term “other fertilizers” applies only to products of a kind used as fertilizers and containing, as an essential constituent, at least one of the fertilizing elements nitrogen, phosphorus, or potassium. The said chapter note does not specify the minimum content of the fertilizing element to be present to make it an essential constituent. Therefore, when we find that a coordinate bench of this Tribunal, in the said decision, has held that it cannot be said that Nitrogen is not an essential constituent in the product, by virtue of its presence in the product and gone on to uphold the classification of Zinc EDTA that was imported by the appellant under CTI 31059090, we find no reason to take a different view.
