https://www.taxtmi.com/caselaws?id=76828 Oleum was treated as fuming sulphuric acid and therefore fell within Tariff Item 14G as sulphuric acid under the Central Excise and Salt Act, 1944. The exemption notifications for sulphuric acid used in the manufacture of fertilizers applied on their plain language, which did not distinguish between a primary product and a by-product. The relevant test was whether Oleum was used in a process resulting in the manufacture of fertilizer, and Ammonium Sulphate was recognised as a chemical fertilizer. The exemption conditions were satisfied, so the challenge failed. en-us Tue, 12 Jan 2010 00:00:00 +0530 Wed, 21 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76828 Oleum was treated as fuming sulphuric acid and therefore fell within Tariff Item 14G as sulphuric acid under the Central Excise and Salt Act, 1944. The exemption notifications for sulphuric acid used in the manufacture of fertilizers applied on their plain language, which did not distinguish between a primary product and a by-product. The relevant test was whether Oleum was used in a process resulting in the manufacture of fertilizer, and Ammonium Sulphate was recognised as a chemical fertilizer. The exemption conditions were satisfied, so the challenge failed. Case-Laws Central Excise Tue, 12 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76828