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<h1>Appeals Dismissed for Nickel Catalyst, Activated Carbon, and Phosphoric Acid Exemption</h1> The Tribunal dismissed the appeals regarding the classification of Nickel Catalyst, Activated Carbon, and Phosphoric Acid as raw materials for exemption ... Set-off The judgment deals with the classification of Nickel Catalyst, Activated Carbon, and Phosphoric Acid as raw materials or components for exemption under Notification No. 201/79. The appellant argued based on previous decisions but the Tribunal dismissed the appeals, following earlier rulings that these materials are not considered raw materials for exemption.
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