https://www.taxtmi.com/caselaws?id=80510 Ammonium nitrate was treated as ineligible for fertilizer exemption where the evidence showed it was marketed and used for explosive purposes rather than as fertilizer, so duty liability remained. Small scale and related exemption notifications could still apply to clearances satisfying the monetary limits and other substantive conditions, and mere procedural lapses such as non-filing of declarations did not by themselves defeat eligibility. The penalty was upheld in principle because bona fide conduct was not established, but it was reduced in view of the exemption relief available on part of the clearances and the matter was remitted for recomputation. en-us Thu, 15 Mar 1990 00:00:00 +0530 Fri, 17 Jun 2011 13:28:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80510 Ammonium nitrate was treated as ineligible for fertilizer exemption where the evidence showed it was marketed and used for explosive purposes rather than as fertilizer, so duty liability remained. Small scale and related exemption notifications could still apply to clearances satisfying the monetary limits and other substantive conditions, and mere procedural lapses such as non-filing of declarations did not by themselves defeat eligibility. The penalty was upheld in principle because bona fide conduct was not established, but it was reduced in view of the exemption relief available on part of the clearances and the matter was remitted for recomputation. Case-Laws Central Excise Thu, 15 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80510