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2016 (4) TMI 1190 - AT - CustomsN/N. 66/94-Cus., dated 1-3-1994 - import of Steam Geared Turbine Alternator - denial on the ground that the said certificate is signed by Dy. Advisor in the Ministry of Fertiliser and it was not clear whether the Dy. Advisor is an officer not below the rank of Dy. Secretary - Held that: - the Revenue’s claim that the imported goods are used for sulphuric acid plant and it is not a fertiliser plant. Such a submission is totally misdirected as it is common knowledge that for manufacture of fertilizer sulphuric acid is one of the prime raw material and is cost effective if produced within the plant wherein fertilizer is manufactured. It is not disputed that sulphuric acid plant is within the fertilizer plant of the respondent - Accordingly the benefit of N/N. 66/94-Cus. cannot be denied - appeal rejected - decided against Revenue.
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