Urea imported for the production of complex fertilizers. - I am directed to invite your attention on the above subject and to say that a doubt has arisen whether urea imported for the production of complex fertilizers should qualify for concessional duty of 5% or should it be charged to duty at the tariff rate of 35%. The doubt has arisen particularly because, the entry against S. No. 54 of the Table annexed to Notification No. 20/99-Cus., dated 28-2-1999 reads "urea, for use as manure".

2. The urea imported for the production of complex fertilizers would get the same treatment i.e. concessional duty of 5%, as urea imported for being used as manure. - Based on M.F. (D.R.) Circular No. 49/99-Cus., dated 10-8-1999 - 1999 (112) E.L.T. (T45).