https://www.taxtmi.com/caselaws?id=166143 Crushed and sieved rock phosphate marketed as Mussoorie Phos was treated as a phosphatic fertiliser for tariff purposes because it underwent processing, was recognised in trade and under the Fertilizer (Control) Order, and was not merely a natural mineral in virgin form; run of mine material remained outside the levy. On limitation, Rule 10A was held inapplicable after repeal and no wilful suppression was found, so the demand was confined by the applicable limitation period under Rule 10. A dissent would have applied the repealed limitation regime for a longer recovery period. en-us Sun, 03 Apr 1983 00:00:00 +0530 Wed, 27 Aug 2014 10:45:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166143 Crushed and sieved rock phosphate marketed as Mussoorie Phos was treated as a phosphatic fertiliser for tariff purposes because it underwent processing, was recognised in trade and under the Fertilizer (Control) Order, and was not merely a natural mineral in virgin form; run of mine material remained outside the levy. On limitation, Rule 10A was held inapplicable after repeal and no wilful suppression was found, so the demand was confined by the applicable limitation period under Rule 10. A dissent would have applied the repealed limitation regime for a longer recovery period. Case-Laws Central Excise Sun, 03 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166143