1976 (2) TMI 35

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..... anufacturing Urea out of Naphtha and clearing without payment of duty. Similarly they are importing potash on payment of c.v. duty and getting proforma credit under Rule 56-A of Central Excise Rules, 1944. The petitioners desired that they may be permitted to pay the duty on Urea and to refund the proforma credit availed of against imported Potash so that they may avail of the benefit of the relev .....

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..... e definitely complex fertilizers, obtained by chemical reaction and hence they cannot be considered as simple mixtures to attract the exemption in the notification. The said notification does not lay down any such conditions and only requires that the mixture can be obtained with the aid of power and the mixed fertilisers should contain not more than one nutrient. Thus the Order-in-Appeal is not a .....

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