Concessional Duty Denied as Boronated Calcium Nitrate is Distinct from Calcium Nitrate: CESTAT Ahmedabad

Yara Fertilizers India Pvt Ltd Vs Commissioner of Customs (CESTAT Ahmedabad) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad, adjudicated three appeals filed by the appellant concerning denial of concessional customs duty on imports of “Yaraliva Nitrabor Calcium Nitrate with Boron.” The dispute pertained to whether the imported product qualified for concessional duty under Entry No. 225(I)(b) of Notification No. 50/2017-Cus, which applies to “Calcium Nitrate” as a water-soluble fertilizer. The appellant had classified the imported product under CTH 31026000 a...