https://www.taxtmi.com/caselaws?id=80460 Sulphuric acid used to manufacture zinc sulphate was treated as eligible for exemption under Notification No. 81/75 because the notification covered sulphuric acid intended for use in the manufacture of fertilizers without limiting the exemption to any particular tariff heading. Zinc sulphate had earlier been regarded as a fertilizer in trade parlance and technical usage, and the later change in tariff classification did not alter the nature of the raw material or the end product. On that reasoning, micronutrient-bearing products such as zinc sulphate remained within the fertiliser concept, so the demand was not sustainable. en-us Tue, 24 Apr 1990 00:00:00 +0530 Thu, 16 Jun 2011 18:51:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80460 Sulphuric acid used to manufacture zinc sulphate was treated as eligible for exemption under Notification No. 81/75 because the notification covered sulphuric acid intended for use in the manufacture of fertilizers without limiting the exemption to any particular tariff heading. Zinc sulphate had earlier been regarded as a fertilizer in trade parlance and technical usage, and the later change in tariff classification did not alter the nature of the raw material or the end product. On that reasoning, micronutrient-bearing products such as zinc sulphate remained within the fertiliser concept, so the demand was not sustainable. Case-Laws Central Excise Tue, 24 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80460