https://www.taxtmi.com/caselaws?id=123678 The Tribunal granted a full waiver of duty liability on procured raw Naphtha for manufacturing fertilizers, as Carbon Dioxide and Ammonium Bicarbonate were deemed essential by-products. The classification of these substances as fertilizers was upheld, leading to the waiver of penalties imposed under Sections 11AC and 114A. The demand for duty was considered time-barred, resulting in a full waiver due to the appellants' consistent compliance with regulations and reliance on applicable circulars providing concessional duty rates. en-us Thu, 01 May 2008 00:00:00 +0530 Wed, 19 Sep 2012 11:39:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123678 The Tribunal granted a full waiver of duty liability on procured raw Naphtha for manufacturing fertilizers, as Carbon Dioxide and Ammonium Bicarbonate were deemed essential by-products. The classification of these substances as fertilizers was upheld, leading to the waiver of penalties imposed under Sections 11AC and 114A. The demand for duty was considered time-barred, resulting in a full waiver due to the appellants' consistent compliance with regulations and reliance on applicable circulars providing concessional duty rates. Case-Laws Central Excise Thu, 01 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123678