https://www.taxtmi.com/caselaws?id=73941 The Supreme Court remanded a case concerning the interpretation of Notification No. 178/76-Cus on MAP import for complex fertilizers. The Court emphasized that MAP must retain its properties in the final product to qualify for the manure use exemption. After reviewing evidence on chemical reactions, it was established that no new compound forms during manufacturing, and MAP's properties remain intact in the complex fertilizers. Consequently, CEGAT set aside the Collector of Customs' decision, ruling in favor of the appellants, allowing the appeal. en-us Fri, 29 Jan 1988 00:00:00 +0530 Sat, 04 Jun 2011 16:18:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73941 The Supreme Court remanded a case concerning the interpretation of Notification No. 178/76-Cus on MAP import for complex fertilizers. The Court emphasized that MAP must retain its properties in the final product to qualify for the manure use exemption. After reviewing evidence on chemical reactions, it was established that no new compound forms during manufacturing, and MAP's properties remain intact in the complex fertilizers. Consequently, CEGAT set aside the Collector of Customs' decision, ruling in favor of the appellants, allowing the appeal. Case-Laws Customs Fri, 29 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73941