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<h1>Tribunal affirms duty exemption for Anhydrous Ammonia as fertilizer</h1> <h3>COLLECTOR OF CENTRAL EXCISE, VADODARA Versus GSF. CO. LTD.</h3> COLLECTOR OF CENTRAL EXCISE, VADODARA Versus GSF. CO. LTD. - 1998 (101) E.L.T. 77 (Tribunal) The appeal was filed by the Revenue regarding the eligibility of Anhydrous Ammonia for duty exemption. The lower appellate authority ruled in favor of the respondents, stating that the goods qualified as fertilizer under the Central Excise Tariff Act. The Tribunal upheld the lower authority's decision based on a Supreme Court ruling involving similar circumstances.