https://www.taxtmi.com/caselaws?id=167296 The Tribunal held that the appellants were not entitled to duty exemption under Notification No. 178/76 for importing Mono-Ammonium Phosphate (MAP) for use in producing complex fertilizers. The notification required the substance to be used as manure, which was not the case here. The subsequent issuance of Notification No. 164/80 supporting exemption for MAP in complex fertilizers reinforced this interpretation. The Tribunal also rejected arguments based on contemporanea expositio, discrimination, and the Gujarat High Court decision in the GSFC case. The appeal was dismissed, upholding the demand for the payment of the differential duty. en-us Wed, 11 Apr 1984 00:00:00 +0530 Mon, 15 Dec 2014 14:52:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167296 The Tribunal held that the appellants were not entitled to duty exemption under Notification No. 178/76 for importing Mono-Ammonium Phosphate (MAP) for use in producing complex fertilizers. The notification required the substance to be used as manure, which was not the case here. The subsequent issuance of Notification No. 164/80 supporting exemption for MAP in complex fertilizers reinforced this interpretation. The Tribunal also rejected arguments based on contemporanea expositio, discrimination, and the Gujarat High Court decision in the GSFC case. The appeal was dismissed, upholding the demand for the payment of the differential duty. Case-Laws Customs Wed, 11 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167296