Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Mono Potassium Phosphate Classified as Fertiliser Under CTH 31056000, Not Chapter 28 | CESTAT Chennai Rejects Outdated CBEC Circular
CESTAT Chennai rules that bulk mono potassium phosphate qualifies as a fertiliser under CTH 31056000, rejecting Revenue’s attempt to reclassify it under Chapter 28 based on a 2001 circular now rendered obsolete by evolving agricultural standards. This sets a binding precedent for importers of specialty fertilisers, ensuring tariff accuracy and aligning classification with current industry use.