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of <h1>Appellate Tribunal rules Ammonium Nitrate Melt not a fertilizer for duty</h1> The Appellate Tribunal CEGAT, New Delhi ruled that Ammonium Nitrate Melt is not classified as fertilizer for duty purposes. The Revenue's appeal was ... Ammonium Nitrate Melt is not fertilizer The Appellate Tribunal CEGAT, New Delhi ruled that Ammonium Nitrate Melt is not considered fertilizer for duty classification purposes. The appeal filed by the Revenue was allowed, and the cross-objection by the respondents was dismissed. The decision was based on a previous Tribunal ruling.
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