mixture of fertilizer, and a special mixture of fertilizers."
23. In the schedule to the said Fertilizer (Control) Order, 1985, the
specification ... meaning
of fertilizer. It stands mentioned in the Explanation that fertilizer shall have
the meaning assigned to it under Fertilizer (Control) Order, 1985. Both
mixture of fertilizer, and a special mixture of fertilizers."
23. In the schedule to the said Fertilizer (Control) Order, 1985, the
specification ... meaning
of fertilizer. It stands mentioned in the Explanation that fertilizer shall have
the meaning assigned to it under Fertilizer (Control) Order, 1985. Both
following Water
Soluble Fertilizers
included in Schedule
1, part A of the
Fertilizers Control Order,
namely :- 5%
- --
a) a) Potassium nitrate ... ground that the
imported product 'Boronated Calcium Nitrate Fertilizer read with
Fertilizer (Control) Order, 1985, the benefit of the notification is
available only
following Water
Soluble Fertilizers
included in Schedule
1, part A of the
Fertilizers Control Order,
namely :- 5%
- --
a) a) Potassium nitrate ... ground that the
imported product 'Boronated Calcium Nitrate Fertilizer read with
Fertilizer (Control) Order, 1985, the benefit of the notification is
available only
network; MOCF has no control over the activity of the appellant except to exercise power conferred under the Fertilizer (Control) Order & Fertilizer (Movement) Control ... Fertilization of soils and increasing productivity of crops. This diversion of this material for any other purpose is an offence under the Fertilizer (Control) Order
details of „Potassium Nitrate‟ as fertilizer under Fertilizer
(Control) Order 1985.
8. The Learned Counsel further submits that the issue is
considered by the Tribunal ... General Manager Marketing specifying the details of
Potassium Nitrate as fertilizer under Fertilizer (Control) Order
1985. The issue is also covered by the decision
been granted necessary license by the Karnataka
State Government under the Fertilizer (Control) Order, 1985 to
manufacture and market micronutrient fertilizers in various states.
During ... submitted that the learned Commissioner
has wrongly placed reliance on the Fertilizer (Control) Order, 1985
and the formulations submitted by the appellant to the Department
classification of goods as fertilizers under the Customs Tariff
is different from the nomenclature under the Fertilizer Control
Order. For the purposes of levy ... already drawn the fertilizer sample ZN-EDTA on
11.08.2010 from the subject consignment as per the Fertilizer Control
Order and the sample was under process
classification of goods as fertilizers under the Customs Tariff
is different from the nomenclature under the Fertilizer Control
Order. For the purposes of levy ... already drawn the fertilizer sample ZN-EDTA on
11.08.2010 from the subject consignment as per the Fertilizer Control
Order and the sample was under process
record that the impugned goods are included in the
Fertilizer Control Order (FCO) which satisfies the first condition of
note 6 to chapter ... factories are, in our
opinion, 'fertilizers', both by use as reflected in Fertilizer
(Control) Order, 1985 and the deficiency that is sought
