TMI Blog2003 (9) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd., the issue involved is whether the benefit of Notification No. 75/84-C.E. is available to them in respect of Naphtha procured by them under Chapter X Procedure. 2. When the matters were called, Shri A.C. Jain, learned Advocate, requested for adjournment for filing the paper book containing show cause notice, etc. As the appeals are quite old one, the request to adjourn the matters was not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ture of ammonia, which was then used for the manufacture of urea, fertilizer and calcium ammonium nitrate that they were also getting two intermediate products, viz. nitric acid and ammonium nitrate; that the Commissioner, under the impugned orders, has confirmed the duty as the Naphtha has been used in the manufacture of two intermediate products, ammonia acid and ammonium nitrate, which has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was used to manufacture melamine and it was held that molten urea was undisputely classifiable as a chemical fertilizer; that the Commissioner has, further, observed that in the present matters, industrial products out of Naphtha procured under the Notification were manufactured and sold by them, which could not be said to have been manufactured from fertilizers or ammonia. 4. We have considered ..... X X X X Extracts X X X X X X X X Extracts X X X X
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