https://www.taxtmi.com/caselaws?id=77482 The Tribunal upheld the Commissioner (Appeals)'s decision that the explanation clause under entry No. 35 of Notification No. 04/2006-C.E. applies exclusively to that entry and not to other entries. It determined that Zinc Sulphate is classifiable under Chapter 28, not Chapter 31 as a fertilizer. The appeals were dismissed, and the appellants were found liable to pay excise duty on Sulphuric Acid procured without duty payment. en-us Mon, 15 Feb 2010 00:00:00 +0530 Mon, 20 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77482 The Tribunal upheld the Commissioner (Appeals)'s decision that the explanation clause under entry No. 35 of Notification No. 04/2006-C.E. applies exclusively to that entry and not to other entries. It determined that Zinc Sulphate is classifiable under Chapter 28, not Chapter 31 as a fertilizer. The appeals were dismissed, and the appellants were found liable to pay excise duty on Sulphuric Acid procured without duty payment. Case-Laws Central Excise Mon, 15 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77482