https://www.taxtmi.com/caselaws?id=86960 Basic slag classifiable under Chapter 31 qualified for fertilizer exemption because the evidence showed it was used as a phosphatic fertilizer in crop production. The Revenue's characterisation of the product as a soil conditioner did not defeat the exemption, since the notification covered products used as fertilizer and the record supported that use. The exemption under Notification No. 181/86-C.E., as amended, was therefore available, and the Revenue's challenge failed. en-us Thu, 08 May 1997 00:00:00 +0530 Mon, 29 Aug 2011 16:03:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86960 Basic slag classifiable under Chapter 31 qualified for fertilizer exemption because the evidence showed it was used as a phosphatic fertilizer in crop production. The Revenue's characterisation of the product as a soil conditioner did not defeat the exemption, since the notification covered products used as fertilizer and the record supported that use. The exemption under Notification No. 181/86-C.E., as amended, was therefore available, and the Revenue's challenge failed. Case-Laws Central Excise Thu, 08 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86960