https://www.taxtmi.com/caselaws?id=254687 An exemption under Notification No. 4/2006-C.E. covered sulphuric acid used in the manufacture of fertilizers where the notification defined "fertilizers" by reference to the Fertilizer (Control) Order, 1985. Prior Tribunal rulings had treated zinc sulphate as covered by that Order and had held that exemption cannot be denied merely because the final product is classified under a tariff heading other than the fertilizer chapter, if the notification does not impose such a classification . On that reasoning, the exemption was available and the Revenue's objection based on Chapter 28 classification failed. en-us Fri, 18 Jul 2014 00:00:00 +0530 Mon, 29 Dec 2014 06:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254687 An exemption under Notification No. 4/2006-C.E. covered sulphuric acid used in the manufacture of fertilizers where the notification defined "fertilizers" by reference to the Fertilizer (Control) Order, 1985. Prior Tribunal rulings had treated zinc sulphate as covered by that Order and had held that exemption cannot be denied merely because the final product is classified under a tariff heading other than the fertilizer chapter, if the notification does not impose such a classification . On that reasoning, the exemption was available and the Revenue's objection based on Chapter 28 classification failed. Case-Laws Central Excise Fri, 18 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254687