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1994 (1) TMI 85 - SC - Central ExciseWhether the mixed fertilisers manufactured and sold by the appellant under the trade-name, Vijay (N.P.K. 17-17-17) is entitled to the benefit of the said Notification No. 25/70 Held that:- It is not for us to say whether the mixture of fertilisers concerned in Coromandal Fertilisers is similar to the mixture manufactured by the appellant. It is sufficient to say that the mixture manufactured by the appellant does not satisfy all the conditions prescribed by the relevant Notification and that unless all the conditions are satisfied, the benefit does not flow. It was also admitted before us by the learned counsel for the appellant that the Explanation appended to the exemption Notification is not relevant herein. Appeals dismissed.
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