One Percent CVD on Several Fertiliser Products

By Vijay Kumar

THERE was confusion on the CVD rate applicable to import of several fertiliser items. The Column 5 pertaining to CVD in the Notification No. 12/2012 - Cus had a "-" (dash), which means the CVD had to paid as per the Central Excise Tariff with any exemption notifications. Now CE Duty payable is 6% as per Notification No. 2/2011-CE dated 1.3.2011. But fertilisers were charged to a CVD of 1% earlier. Surely the Government did not plan to charge 6% CVD on fertilisers.

They have corrected the mistake now. Notification No. dated 17.03.2012 is amended, to stipulate a one percent CVD for the following items.

Sl. No in the Table to the Notification	Description
197	Kyanite salts, in a form indicative of their use for manurial purpose
198	Muriate of potash, for use as manure or for the production of complex fertilisers
199	Ammonium phosphate or ammonium nitro-phosphate, for use as manure or for the production of complex fertilisers
201	Potassium Nitrate, in a form indicative of its use for manurial purpose
202	I. The following Water Soluble Fertilizers included in Schedule 1, part A of the Fertilizers Control Order, namely:- (a) Potassium nitrate (13:0:45) (b) Calcium nitrate (c) Mono ammonium phosphate (d) Mono potassium phosphate (0:52:34) (e) 13:40:13 NPK fertilizers (f) 18:18:18 NPK fertilizers (g) 13:25:26 fertilizers (h) 20:20:20 NPK fertilizers (i) 6:12:36 NPK fertilizers (j) Potassium magnesium sulphate (k) 19:19:19 NPK fertilizers (l) NPK 12:30:15 (m) NPK 12:32:14 II. The following Liquid fertilizers included in schedule 1 part A of the Fertilizers Control Order, namely:- (a) Super phosphoric acid ( 70% P2O5) (b) Ammonium poly-phosphate ( 10-34-0) (Liquid) (c) Zincated phosphate ( Suspension)
203	Urea
204	Potassium sulphate, containing not more than 52% by weight of potassium oxide
205	Diammonium phosphate, for use as manure or for the production of complex fertilisers

Notification No.,Dated: August 17, 2012