https://www.taxtmi.com/caselaws?id=72212 The Tribunal ruled in favor of classifying the product as a fertilizer under the Central Excise Tariff, rejecting the Department's arguments based on purity and end use. The judgment emphasized the importance of specific tariff entries, burden of proof, and adherence to legal principles in classification decisions. The Tribunal upheld the Orders-in-Appeal, dismissing the appeal. en-us Fri, 07 Mar 1986 00:00:00 +0530 Sat, 14 May 2011 12:48:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72212 The Tribunal ruled in favor of classifying the product as a fertilizer under the Central Excise Tariff, rejecting the Department's arguments based on purity and end use. The judgment emphasized the importance of specific tariff entries, burden of proof, and adherence to legal principles in classification decisions. The Tribunal upheld the Orders-in-Appeal, dismissing the appeal. Case-Laws Central Excise Fri, 07 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72212