Classification of imported ‘yaravita zintrac (zinc oxide suspension concentrate)’

Yara Fertilizers India Private Limited Vs Commissioner of Customs (CESTAT Mumbai)

Introduction:

The case of Yara Fertilizers India Private Limited vs Commissioner of Customs, adjudicated by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Mumbai, revolves around the classification dispute of the imported product ‘yaravita zintrac (zinc oxide suspension concentrate).’ The disagreement stems from its declaration as ‘other fertilizer’ a

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