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of <h1>Appellate tribunal upholds concessional duty rate for raw naphtha in ammonia manufacturing.</h1> The appellate tribunal upheld the concessional rate of duty for raw naphtha used in manufacturing ammonia, rejecting the Revenue's appeal based on ... Raw naphtha used in the manufacture of ammonia eligible for concessional rate of duty under Notification No. 27/89-C.E The appellate tribunal ruled that the concessional rate of duty is applicable to raw naphtha used in manufacturing ammonia. The appeal filed by the Revenue was rejected as Notification No. 27/89 and 40/85 support the exemption for synthesis gas used in ammonia production.
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