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’ and the subsequent assessment of duty under tariff item 3105 9090.

Detailed Analysis:

The dispute originated when the assessing officer, after ascertaining the composition, reported 09.9% nitrogen and 39.5% zinc, leading to a need for reclassification. The original authority discarded the claim for ‘other fertilizer’ classification, opting for tariff item 3808 9340 (‘plant growth regulators’). The first appellate authority, in the impugned order, classified the goods under tariff item 3824 9090 (‘chemical products not elsewhere defined’).

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