2026-VIL-243-CESTAT-BLR-CU
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CUSTOMS CESTAT Cases

Customs - Import of Calcium Nitrate with Boron Fertilizer - Appellant imported 'Calcium Nitrate with Boron' and classified it under CTH 3102 6000, claiming exemption from basic customs duty under Notification No.12/2012-Cus dated 17.03.2012 – Dept denied the benefit of the exemption, holding that the imported product is not a 100% water-soluble calcium nitrate fertilizer and does not meet the specifications under the Fertilizer Control Order, 1985 (FCO) - Whether the appellant is eligible for the benefit of the exemption notification on the imported 'Calcium Nitrate with Boron' product – HELD - The imported product, 'Yaraliva Nitrabor', which is a boronated calcium nitrate fertilizer, does not fall under the category of water-soluble calcium nitrate fertilizers covered by the exemption notification. The FCO specifically includes 'Calcium Nitrate with Boron' under the category of 'Fortified Fertilizers', with different specifications than the water-soluble calcium nitrate fertilizers - The Fertilizer Control Order, under the category of Fortified Fertilizers at Sl.No.9 Calcium Nitrate with Boron is mentioned wherein under the specifications column water soluble calcium is 17.1% and Boron by weight is 0.250. In the instant case, the Boron content in the product imported by the appellant is to the extent of 0.3% and as claimed by the Revenue, it appears that the product is rightly classifiable under the category of Fortified Fertilizers - The exemption notification should be strictly interpreted, and the words cannot be included into the notification. Since the notification clearly mentions only 'calcium nitrate' and not 'boronated calcium nitrate', the benefit of the notification cannot be extended to the appellant's imported product - The impugned order is upheld and the appeal is dismissed
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