https://www.taxtmi.com/caselaws?id=89111 Concessional duty was available for raw naphtha used in the manufacture of ammonia where the exemption notifications were read together. Notification No. 27/89 allowed concessional duty for raw naphtha used to produce synthesis gas, and Notification No. 40/85 exempted synthesis gas when used in ammonia manufacture. The later amendment to the exemption notification did not take away the benefit already arising under the exemption scheme, so the allowance of concessional treatment was upheld as being in accordance with law. en-us Mon, 13 Jul 1998 00:00:00 +0530 Fri, 23 Sep 2011 15:07:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89111 Concessional duty was available for raw naphtha used in the manufacture of ammonia where the exemption notifications were read together. Notification No. 27/89 allowed concessional duty for raw naphtha used to produce synthesis gas, and Notification No. 40/85 exempted synthesis gas when used in ammonia manufacture. The later amendment to the exemption notification did not take away the benefit already arising under the exemption scheme, so the allowance of concessional treatment was upheld as being in accordance with law. Case-Laws Central Excise Mon, 13 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89111