https://www.taxtmi.com/caselaws?id=85698 For the pre-10-2-1987 tariff period, sodium nitrate was not classifiable under Heading 31.02 because classification under Chapter 31 depended on whether the product was known in Indian trade as a fertiliser. The material relied on by the Revenue showed only that sodium nitrate could be used as a fertiliser, while the assessee's evidence, including the Fertiliser Control Order and Indian standards, indicated that it was not so known in India. The later insertion of Chapter Note 2 to Chapter 31, which expressly included sodium nitrate from 10-2-1987, operated by legal fiction and was prospective, not merely clarificatory. en-us Wed, 07 Aug 1996 00:00:00 +0530 Sat, 06 Aug 2011 15:59:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85698 For the pre-10-2-1987 tariff period, sodium nitrate was not classifiable under Heading 31.02 because classification under Chapter 31 depended on whether the product was known in Indian trade as a fertiliser. The material relied on by the Revenue showed only that sodium nitrate could be used as a fertiliser, while the assessee's evidence, including the Fertiliser Control Order and Indian standards, indicated that it was not so known in India. The later insertion of Chapter Note 2 to Chapter 31, which expressly included sodium nitrate from 10-2-1987, operated by legal fiction and was prospective, not merely clarificatory. Case-Laws Central Excise Wed, 07 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85698