2026-VIL-704-CESTAT-AHM-CU
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CUSTOMS CESTAT Cases

Customs – Import of “YARALIVA Nitrabor Calcium Nitrate with Boron (double salt of calcium nitrate with boron)” - Eligibility to concessional rate of duty under Notification No. 50/2017-Cus. dated 30.06.2017 - Appellant imported "YARALIVA Nitrabor Calcium Nitrate with Boron and claimed benefit of concessional rate of duty under Sr. No. 225(I)(b) of Notification No. 50/2017-Cus. dated 30.06.2017, which grants concessional rate to "Calcium Nitrate" fertilizers - Revenue denied the benefit on the ground that the imported product is not "Calcium Nitrate" but "Boronated Calcium Nitrate" which is a different product - Whether the appellant is eligible for the concessional rate of duty under Notification No. 50/2017-Cus. dated 30.06.2017 for their imported product "YARALIVA Nitrabor Calcium Nitrate with Boron" - HELD – The product "YARALIVA Nitrabor Calcium Nitrate with Boron" imported by the appellant is a "Boronated Calcium Nitrate" which is different from "Calcium Nitrate" covered under Sr. No. 225(I)(b) of the Notification. In case of tax exemption under a Notification, the burden to prove entitlement is on the assessee and any ambiguity in the Notification must be interpreted in favor of the revenue – Further, the Fertilizer (Control) Order, 1985 also treats "Calcium Nitrate" and "Boronated Calcium Nitrate" as distinct products with different compositions. The Boronated Calcium Nitrate imported by the appellant is a different product than Calcium Nitrate and therefore, the product is not eligible to concessional rate of duty under Entry No.225(I)(b) of Notification No.50/2017-Cus - The impugned orders are upheld and the appeals are dismissed - Validity of issue of show cause notice for demanding duty without challenging the Bill of Entry or the out of charge order – HELD - the Revenue can issue show cause notice under Section 28 of the Customs Act, 1962 for demand of duty without revising order of clearance passed under Section 130 of the Customs Act, 1962. Similarly, any non-levy or short-levy as stipulated under Section 28 for issuance of show cause notice can only be by the assessing officer and not by the importer. There is no illegality in issuing the show cause notice for denying the benefit of concessional rate of duty to the appellant.
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