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2010 (1) TMI 255 - HC - Central ExciseNotification Nos. 74/66-C.E.- Exemption when used in manufacture of fertilizers- Notification exempt sulfuric acid when used in manufacture of fertilizers. Tariff item 14G of erstwhile Central Excise Tariff covers sulphuric acids. Oleum nothing but fuming sulphuric acid. Exemption denied also because oleum used in manufacture of Ammonium Sulphate which a by-product. No dispute that ammonium sulphate a chemical fertilizer. Notification not mentioning by-product or primary product as rightly held by single judge. Both ingredients of notification met, namely use of Sulphuric acid and that use in manufacture of fertilizer. No merit’s in Revenue appeal.
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