Zinc EDTA are classifiable under Customs Tariff Heading 3105

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 O

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