Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2004 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2004 (5) TMI 468 - CESTAT, MUMBAIExtract: .......rtiliser the benefit of exemption cannot be denied to the product. The notification exempting the fertilisers from payment of duty does not exclude ammonia when used as fertiliser. For the above reasons, we hold that ammonia is classifiable under Tariff Item 14HH of the erstwhile Central Excise Tariff. 6. emsp The appeal of the revenue is rejected.
|