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2012 (9) TMI 602 - AT - Central ExciseCOSAVAT FERTIS-WG (Sulphar 90%) - classification under CETH 25030090 OR CETH 38241990 - Held that:- the percentage of sulphur was brought down to 90% by adding other ingredients as in the case of the appellants. - The observations of Hon ble Supreme Court would clearly show that CETH 2503 has to be preferred to other headings. The classification claimed by the Revenue in this case under chapter 3824 cannot be accepted in view of the fact that the specific heading is to be preferred to general heading as held by Hon'ble Supreme Court in M/s. Deepak Agro Solution Ltd Versus Commissioner of Customs, Maharashtra [2008 (5) TMI 8 - SUPREME COURT] defining Salt and Sulphur are dealt with in Chapter 25 and sulphur may be used for different purposes including agricultural purposes. Brimstone 90 is used for agricultural purposes as would appear from the descriptions referred to hereinafter - in favour of assessee.
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