https://www.taxtmi.com/caselaws?id=34229 The court held that Oleum qualifies for exemption under the notifications issued under the Central Excise and Salt Act, 1944. It determined that Oleum falls within the classification of "sulphuric acid" under Tariff Item 14G, entitling the petitioner to the benefit of the exemption notifications. The court emphasized that the innovative use of Oleum in the manufacturing process resulting in the production of Ammonium Sulphate, a fertilizer, should not be denied the exemption. Consequently, the court quashed the assessment orders and directed the refund of duty paid with interest. en-us Wed, 01 Jul 2009 00:00:00 +0530 Tue, 12 Jan 2010 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34229 The court held that Oleum qualifies for exemption under the notifications issued under the Central Excise and Salt Act, 1944. It determined that Oleum falls within the classification of "sulphuric acid" under Tariff Item 14G, entitling the petitioner to the benefit of the exemption notifications. The court emphasized that the innovative use of Oleum in the manufacturing process resulting in the production of Ammonium Sulphate, a fertilizer, should not be denied the exemption. Consequently, the court quashed the assessment orders and directed the refund of duty paid with interest. Case-Laws Central Excise Wed, 01 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34229