TMI BlogUrea imported for the production of complex fertilizers-levy of concessional customs duty - RegX X X X Extracts X X X X X X X X Extracts X X X X ..... for the production of complex fertilizers-levy of concessional customs duty - Reg. I am directed to invite your attention on the above subject and to say that a doubt has arisen whether urea imported for the production of complex fertilizers should qualify for concessional duty of 5% or should it be charged to duty at the tariff rate of 35%. The doubt has arisen particularly because, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontrary view is that complex fertilizers are also manure and, therefore, urea imported for the production of complex fertilizers should also quality for concessional duty of 5%. 2. The matter has been examined by Board. It is seen that the word 'manure' has not been defined in the notification referred to above. Therefore, reliance has to be placed on the dictionary meaning. In the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing used as manure. 3. In case of Gujarat State Fertilizers Company vs. Collector of Central Excise [1997 (91) ELT 3], the hon'ble Supreme Court had examined the scope of notification Nos. 75/84-CE dated 01.03.84 and 40/85-CE dated 17/3/85 and had held that raw naptha and ammonia used for the manufacture of molten urea would qualify for concessional rate of excise duty though the final ..... X X X X Extracts X X X X X X X X Extracts X X X X
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