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2017 (2) TMI 429 - CESTAT ALLAHABADBenefit of exemptions under N/N. 5/1999-CE dated 28.02.1999, 3/2001-CE dated 01.03.2001, 6/2002-CE dated 01.03.2002 and 4/2006-CE dated 01.03.2006 - in terms of notifications, benefit of clearance of Sulphuric Acid without payment of duty if the same is used in the manufacture of fertilizer - whether goods such as Zinc Sulphate, Ferrous Sulphate and Magnesium Sulphate and Micro Nutrients manufactured by M/s. Chakradhar Chemicals are fertilizer or not? - Held that: - If they are fertilizers then as provided in above stated notifications, they are eligible to procure Sulphuric Acid without payment of duty. In that event above stated 07 show cause notices become unsustainable. Now we have already gone through The Fertilizer (Control) Order and we also noticed that the goods manufactured by M/s. Chakradhar Chemicals are included as Micro Nutrients in Part A of Schedule I to The Fertilizer (Control) Order dated 25.09.1985 issued by Government of India. The said Order at Clause h has defined fertilizer means substance used as a fertilizer of the soil and specified in Part A of Schedule I. Since the goods manufactured by M/s. Chakradhar Chemicals are specified in Part A of Schedule I they are fertilizer - appeal allowed - decided in favor of appellant.
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