https://www.taxtmi.com/caselaws?id=80072 Di-calcium phosphate was treated as falling within the exemption for "crushed bones and bone products" under the amended notification, because its classification as a bone product was accepted and the department did not dispute that it was not used in fertiliser mixture. The Tribunal also relied on an earlier decision granting the same notification benefit to di-calcium phosphate in comparable circumstances and found no reason to depart from that view. On that basis, exemption was available and the denial of exemption could not stand. en-us Thu, 31 Aug 1989 00:00:00 +0530 Tue, 14 Jun 2011 15:01:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80072 Di-calcium phosphate was treated as falling within the exemption for "crushed bones and bone products" under the amended notification, because its classification as a bone product was accepted and the department did not dispute that it was not used in fertiliser mixture. The Tribunal also relied on an earlier decision granting the same notification benefit to di-calcium phosphate in comparable circumstances and found no reason to depart from that view. On that basis, exemption was available and the denial of exemption could not stand. Case-Laws Central Excise Thu, 31 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80072