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2014 (12) TMI 1030 - AT - Central ExciseExemption in respect of zinc sulphate (agricultural grade) that is used in manufacture of Fertilizer - scope of the term Fertilizer - Notification No. 4/2006-C.E., dated 1-3-2006 - Held that:- Dispute was the subject matter of the earlier decision of the Tribunal, though in the context of the different Notification No. 81/75. In the case of Punjab Micronutrient Ltd. v. C.C.E. - [1990 (4) TMI 122 - CEGAT, NEW DELHI] as also in the case of C.C.E. v. India Phosphate and Carbonate - [1997 (12) TMI 208 - CEGAT, NEW DELHI], it stand held that classification of fertilizer under a particular tariff heading is not a pre-requisite condition for extending the benefit of exemption Notification. Inasmuch as the zinc is essential for growth and development, the same has to be considered as fertilizer. It is seen that at the time of the decision of the Tribunal in referred case, there was no Explanation attached to the Notification No. 81/75 which was under consideration. However, the Explanation was subsequently included in the said Notification, which is identical to the Explanation as available in the present Notification No. 4/2006. It is further seen that neither in the earlier Notification No. 81/75 nor in the present Notification No. 4/2006, there is any requirement of the fertilizer to be classified under Chapter 31 also. The only requirement in the present Notification which was also introduced in the previous Notification by way of including Explanation is to explain the meaning of fertilizer. It stands mentioned in the Explanation that fertilizer shall have the meaning assigned to it under Fertilizer (Control) Order, 1985. Both the decisions referred to by the ld. Advocate have taken note of the fact that zinc sulphate is included in the Fertilizer (Control) Order, 1985. As such, the said condition of Notification also stands fulfilled by the assessee. - Decided in favour of assesse.
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