https://www.taxtmi.com/caselaws?id=153508 Vague departmental test reports that did not disclose the testing method or the parameters under the controlling standards were insufficient to deny exemption, especially where other competent authorities found the same batches to be agricultural grade and a later chief chemist's test also supported that classification. On that material, the goods were treated as agricultural grade zinc sulphate eligible for exemption under Notification No. 40/85-C.E., and the sulphuric acid used in manufacture was also eligible under Notification No. 81/75-C.E. The duty demands and penalty were therefore unsustainable. en-us Fri, 18 Dec 2009 00:00:00 +0530 Wed, 24 Jul 2013 15:05:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153508 Vague departmental test reports that did not disclose the testing method or the parameters under the controlling standards were insufficient to deny exemption, especially where other competent authorities found the same batches to be agricultural grade and a later chief chemist's test also supported that classification. On that material, the goods were treated as agricultural grade zinc sulphate eligible for exemption under Notification No. 40/85-C.E., and the sulphuric acid used in manufacture was also eligible under Notification No. 81/75-C.E. The duty demands and penalty were therefore unsustainable. Case-Laws Central Excise Fri, 18 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153508