1998 (8) TMI 184 - AT - Central Excise

Summary

Appellate Tribunal CEGAT, New Delhi upheld the order classifying "Chelamin" and "Agromin" as fertilizers under Central Excise Tariff sub-heading 3105.00, granting total duty exemption. The decision was based on a Supreme Court ruling in a similar case, setting aside a classification under a different sub-heading. The appeal by the Revenue was rejected.