https://www.taxtmi.com/caselaws?id=338729 Goods such as zinc sulphate, ferrous sulphate, magnesium sulphate and micro nutrients were treated as fertilizers for exemption purposes because they were specified in Part A of Schedule I to the Fertilizer (Control) Order, 1985. The controlling order supplied the relevant definition, so inclusion in that schedule satisfied the fertilizer condition under the exemption notifications. Reference to Chapter 31 of the Central Excise Tariff Act, 1985 did not limit the exemption where the fertilizer control regime governed the classification for input duty relief. As a result, sulphuric acid used in manufacturing those goods could be procured without payment of duty. en-us Thu, 05 Jan 2017 00:00:00 +0530 Fri, 10 Nov 2017 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338729 Goods such as zinc sulphate, ferrous sulphate, magnesium sulphate and micro nutrients were treated as fertilizers for exemption purposes because they were specified in Part A of Schedule I to the Fertilizer (Control) Order, 1985. The controlling order supplied the relevant definition, so inclusion in that schedule satisfied the fertilizer condition under the exemption notifications. Reference to Chapter 31 of the Central Excise Tariff Act, 1985 did not limit the exemption where the fertilizer control regime governed the classification for input duty relief. As a result, sulphuric acid used in manufacturing those goods could be procured without payment of duty. Case-Laws Central Excise Thu, 05 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338729