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1. Classification of goods - Sulphuric Acid, used in the manufacture of Agricultural Grade Zinc Sulphate - classified as fertiliser under Chapter 31 of CETA or classifiable...

2. Classification of goods - ‘Ammonium Sulphate’ is classifiable at HSN 310221 - GST of 5% is leviable on Ammonium Sulphate supplied for direct use as fertilizers or used...

3. Classification of imported “copper sulphate technical grade” - copper sulphate technical grade is used by the appellant for manufacturing of zinc concentrate. - the...

4. Zinc Sulphate, Ferrous Sulphate and Magnesium Sulphate and Micro Nutrients manufactured by M/s. Chakradhar Chemicals are fertilizer - benefit of exemption allowed - AT

5. CENVAT Credit - Separate Accounts - Prima facie it was impossible for the Appellants to maintain separate account and inventory of Zinc Skimming used for manufacture of...

6. The fertilizers supplied for direct use as fertilizers, or supplied for use in the manufacturing of other complex fertilizers for agricultural use (soil or crop...

7. Demand of duty on Sulphur - There are no merit in the Revenue’s arguments that benefit of Notification No. 12/2012-CE can be denied on the ground that during manufacture...

8. Claim of exemption from CVD - import of ‘Red Fine Standard Grade Murate of Potash (MOP) - Imported MOP had been used in the manufacture of fertilizers. - since the...

9. Exemption in respect of services used in relation to export of goods - Notification

10. CENVAT Credit - exempted goods as scrap produced in process of manufacture of dutiable good - demand @ 6% of the value of the zinc scarp - when the zinc scrap which is a...

11. Imported Zinc Oxide (99% purity) - whether the imported Zinc Oxide has been used by the appellant in the manufacture of PCFP or not to avail the benefit of exemption -...

12. Packing materials of the glass bottles - the appellant was manufacturing / producing “Spun Line Crown Cork” used for sealing the glass bottles. With the use of modern...

13. Export of fertilizer grade Potassium Chloride (Muriate of Potash - MOP) by declaring it as industrial salt, chemical grade (sodium chloride) - confiscation and levy of...

14. Agricultural income - exemption u/s 10(1) - Merely because instead of horizontal use on soil, vertical space is used, does the growth of mushrooms stand apart from...

15. Exemption Notification No. 3/2004 – Water supply plants for agricultural and industrial use - Exemption to machinery, instruments, equipments and pipes used therein - AT