them using urea technical grade received from M/s. Rashtriya Chemicals and Fertilizers. The facts as enquired were that technical grade urea have been manufactured ... fertilizer products including Urea Technical Grade, manufactured are not manufactured from ammonia derived from raw naptha. Therefore, the technical grade urea, cannot be considered
price of technical grade urea is at the rate of Rs. 2400/- per bag, whereas
agriculture grade urea is only ... Grade Urea had been found kept in his premises along with
bags filled with agriculture grade urea for the purpose of selling agriculture
grade urea
SINGH
1. M/s. Deep Traders, Anand, Gujarat (Appellant) have imported Technical
Grade Urea (TGU) falling under CTH 31021000 of the first schedule ... urea under ITC(HS) 3102100 was amended. As per the revised policy,
besides State Trading Enterprises, import of industrial urea/Technical grade
urea shall
mentioned that material which was purchased by the present
applicant was Technical Grade Urea and whereas the market price for such
material, had been paid ... submitted by the applicant that the
material purchased by him was Technical Grade Urea but the fact remains,
more particularly after FSL examination that
Enterprises, which exclusively
deals in technical-grade urea, manufactured specifically for industrial
purposes and distinct from agricultural-grade urea, which is subsidized
and intended ... grade urea.
4. It is further submitted by the learned counsel that the
petitioner had no involvement in any alleged misuse of agricultural-
grade urea
controlled commodity, which is highly
subsidized. In contradistinction, there is
'Technical Grade Urea', which is not subsidized
and carries a market rate nearly ... could
have never assumed that the Urea confiscated is
'Agricultural Urea' and not 'Technical Grade
Urea'.
11. The learned Senior Counsel
follows : In the original assessment the petitioner herein claimed that "technical grade urea", which it purchased from Neyveli Lignite Corporation and, subsequently sold ... reopening of the assessment under such circumstances and, secondly, that "technical grade urea" was nothing but urea coming within the scope of entry
engaged in diversion of agricultural grade urea for
industrial use. It is stated that the diversion of agricultural grade urea
for other purposes is prohibited ... grade
urea. It is alleged that in the process the petitioner collected 18% GST
and to show the legitimate procurement of agricultural grade urea
without any
pass or permit and it has been converted into technical grade
Urea by process of repacking with 900 empty bags which
were ... submitting this complaint,
complainant has produced panchnama, one empty bag of
technical grade Urea Fertilizer, one empty bag of KRUBHCO
Urea Fertilizer, one stitching machine
5844 of 2024 seeking provisional
release of consignment of Technical Grade Urea imported
by him that was found not adhering to the Biuret
content ... whether or not it conforms to the
specifications for technical grade Urea as
per IS 1781: 1975, RA 2021.
3. The referral laboratory namely Central
