https://www.taxtmi.com/caselaws?id=167438 Agricultural grade zinc sulphate is discussed as a tariff classification issue where the undefined term "fertilizers" was construed in commercial and technical parlance. Contemporary materials such as Indian Standards, the Fertilizer Control Order, ISI marking and market usage supported treatment of the product as a fertilizer-bearing micronutrient, so it fell under Item 14-HH and not Item 68. The article also notes that, because there was no suppression of facts and the later notice operated beyond the statutory period, the extended limitation period was unavailable and the duty demand could not be sustained. en-us Tue, 23 Apr 1985 00:00:00 +0530 Sat, 20 Dec 2014 10:45:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167438 Agricultural grade zinc sulphate is discussed as a tariff classification issue where the undefined term "fertilizers" was construed in commercial and technical parlance. Contemporary materials such as Indian Standards, the Fertilizer Control Order, ISI marking and market usage supported treatment of the product as a fertilizer-bearing micronutrient, so it fell under Item 14-HH and not Item 68. The article also notes that, because there was no suppression of facts and the later notice operated beyond the statutory period, the extended limitation period was unavailable and the duty demand could not be sustained. Case-Laws Central Excise Tue, 23 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167438