https://www.taxtmi.com/caselaws?id=81303 Exemption notifications for ammonia used in the manufacture of fertilizer were construed strictly and applied only where ammonia was ultimately consumed in producing fertilizer. Ammonia used to make molten urea, which was then used captively in the manufacture of melamine, did not qualify because molten urea was only an intermediate product and melamine was not a fertilizer. The claimed Chapter 31 classification of molten urea did not by itself establish eligibility, and the record did not show that molten urea was understood in trade as a fertilizer. The exemption and concessional duty claim was therefore rejected. en-us Fri, 19 Apr 1991 00:00:00 +0530 Thu, 23 Jun 2011 17:01:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81303 Exemption notifications for ammonia used in the manufacture of fertilizer were construed strictly and applied only where ammonia was ultimately consumed in producing fertilizer. Ammonia used to make molten urea, which was then used captively in the manufacture of melamine, did not qualify because molten urea was only an intermediate product and melamine was not a fertilizer. The claimed Chapter 31 classification of molten urea did not by itself establish eligibility, and the record did not show that molten urea was understood in trade as a fertilizer. The exemption and concessional duty claim was therefore rejected. Case-Laws Central Excise Fri, 19 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81303