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2017 (4) TMI 312 - AT - CustomsDuty received short - whether adjudicating authority was correct in dropping the proceedings initiated against the respondent for recovery of the Customs duty on the goods imported i.e. Phosphoric acid during the period April 1997 to September 2001? Held that: - N/N. 24/94 and earlier one Notifications exempt Phosphoric Acid from customs duty if they are imported for manufacture of fertilizers. In the case in hand, there is no dispute as to the fact that the Phosphoric Acid imported is for manufacture of fertilizers. When there is no dispute as to the short receipt of the Phosphoric Acid in the shore tank, the demand as raised by the Revenue was correctly dropped by the adjudicating authority - appeal dismissed - decided against Revenue.
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