https://www.taxtmi.com/caselaws?id=88706 An exemption for ammonia under Notification No. 40/85 applied only where the ammonia was used in the manufacture of fertilizers. Although molten urea remained tariff-classified as fertilizer after the Chapter 31 note amendment, that classification did not satisfy the notification's requirement of actual use, because the molten urea was used as an intermediate for melamine, which is not a fertilizer. The main exemption was therefore unavailable. The alternative claim under Notification No. 217/86 had not been examined by the lower authorities, so that claim was remanded for fresh consideration in light of the earlier order and the governing law. en-us Fri, 28 Feb 1997 00:00:00 +0530 Tue, 20 Sep 2011 16:46:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88706 An exemption for ammonia under Notification No. 40/85 applied only where the ammonia was used in the manufacture of fertilizers. Although molten urea remained tariff-classified as fertilizer after the Chapter 31 note amendment, that classification did not satisfy the notification's requirement of actual use, because the molten urea was used as an intermediate for melamine, which is not a fertilizer. The main exemption was therefore unavailable. The alternative claim under Notification No. 217/86 had not been examined by the lower authorities, so that claim was remanded for fresh consideration in light of the earlier order and the governing law. Case-Laws Central Excise Fri, 28 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88706