https://www.taxtmi.com/caselaws?id=88355 Concessional duty for raw naphtha used under the Chapter X procedure depended on its use in manufacturing fertilizer. Ammonia produced from the naphtha was captively consumed to manufacture di-ammonium phosphate, ammonium sulphate and urea, which retained their fertilizer character when produced. Subsequent industrial or commercial sale or use of those fertilizers did not negate the prescribed end-use condition. The exemption could not be restricted by importing a narrower meaning into the notifications or by relying on downstream use after fertilizer manufacture. The notifications therefore extended concessional duty benefit to the raw naphtha. en-us Mon, 09 Mar 1998 00:00:00 +0530 Sat, 17 Sep 2011 13:32:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88355 Concessional duty for raw naphtha used under the Chapter X procedure depended on its use in manufacturing fertilizer. Ammonia produced from the naphtha was captively consumed to manufacture di-ammonium phosphate, ammonium sulphate and urea, which retained their fertilizer character when produced. Subsequent industrial or commercial sale or use of those fertilizers did not negate the prescribed end-use condition. The exemption could not be restricted by importing a narrower meaning into the notifications or by relying on downstream use after fertilizer manufacture. The notifications therefore extended concessional duty benefit to the raw naphtha. Case-Laws Central Excise Mon, 09 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88355