packings of 4 kg and 8 Kg; that the Company also imported seaweed extract powder in 25 Kg packings from Canada, diluted the same with ... liquid and granular from under Csh 3101.00 AS bio-fertiliser; that the seaweed extract powder which they imported from Canada had been classified by Customs
M/S Isagro (Asia) Agrochemicals Pvt Ltd vs Union Of India on 19 February, 2020
these two petitioners. The Counsel argued that cinder being coal-ash, including seaweed ash (kelp)." He pointed out that cinder was exempted earlier ... specific Tariff Item of "other slag and ash including seaweed ash (kelp)" covered by Heading No. 26.21. He contended that the impugned circular
Tariff, namely "other slag and ash, including seaweed ash (kelp)". He pointed out that cinder was exempted earlier by Notification dated ... specific Tariff Item of "other slag and ash including seaweed ash (kelp)" covered by Heading No. 26.21. He contended that the impugned circular
which is as under:
"Other slag and ash, including seaweed ash (kelp)---8%"
The Revenue seeks to cover 'cinder' under
which is as under.
"Other slag and ash, including seaweed ash (kelp)--8%"
3. The Revenue seeks to cover 'cinder' under
means all
plant life, including forestry products, fruit, flowers, vegetables,
trees, seaweed, fungi and live plants;
(b) live animals born and raised in the party
storage battery cases; crates for soft-drink bottles; laboratory ware; toys; synthetic seaweed to encourage silt deposition; radiator grills; trays and containers for storing precision
