https://www.taxtmi.com/caselaws?id=113503 Ammonia used as fertiliser was classified under Tariff Item 14HH, a later entry covering fertilisers generally, rather than Tariff Item 14H referring specifically to ammonia. Where rival tariff entries apply, the later entry prevails, and 14HH did not exclude ammonia when used as fertiliser. End use certificates supported the actual fertiliser use, so the exemption available to fertilisers could not be denied. en-us Fri, 21 May 2004 00:00:00 +0530 Sat, 05 May 2012 15:53:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113503 Ammonia used as fertiliser was classified under Tariff Item 14HH, a later entry covering fertilisers generally, rather than Tariff Item 14H referring specifically to ammonia. Where rival tariff entries apply, the later entry prevails, and 14HH did not exclude ammonia when used as fertiliser. End use certificates supported the actual fertiliser use, so the exemption available to fertilisers could not be denied. Case-Laws Central Excise Fri, 21 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113503