https://www.taxtmi.com/caselaws?id=167438 Agricultural grade zinc sulphate falls within the Central Excise Tariff entry for "fertilizers, all sorts" rather than the residual micronutrient entry where commercial understanding, technical material, ISI marking, marketing practice, the Fertilizer Control Order and contemporaneous exemption treatment consistently identify it as a fertilizer-bearing micronutrient. Undefined tariff expressions are construed in commercial and trade parlance unless clearly excluded. A later corrigendum functioning as an independent show cause notice cannot sustain a duty demand when issued beyond the statutory limitation period, particularly where there was no suppression of material facts and the extended period is unavailable. The classification and resulting duty demand were therefore unsustainable. 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 falls within the Central Excise Tariff entry for "fertilizers, all sorts" rather than the residual micronutrient entry where commercial understanding, technical material, ISI marking, marketing practice, the Fertilizer Control Order and contemporaneous exemption treatment consistently identify it as a fertilizer-bearing micronutrient. Undefined tariff expressions are construed in commercial and trade parlance unless clearly excluded. A later corrigendum functioning as an independent show cause notice cannot sustain a duty demand when issued beyond the statutory limitation period, particularly where there was no suppression of material facts and the extended period is unavailable. The classification and resulting duty demand were therefore unsustainable. Case-Laws Central Excise Tue, 23 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167438