https://www.taxtmi.com/caselaws?id=752220 CESTAT Chennai held that sulphuric acid used in manufacturing agricultural grade zinc sulphate qualifies for exemption under N/N. 04/2006-CE. The tribunal followed precedents from Punjab Micro Nutrients Ltd. and Himgiri Metal Pvt. Ltd., ruling that the product meets fertilizer definition under Fertilizer (Control) Order, 1985. The classification dispute between Chapter 31 (fertilizer) and heading 28332990 was resolved in appellant's favor, allowing duty exemption benefits. The impugned order was set aside and appeal allowed. en-us Fri, 03 May 2024 00:00:00 +0530 Sat, 04 May 2024 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752220 CESTAT Chennai held that sulphuric acid used in manufacturing agricultural grade zinc sulphate qualifies for exemption under N/N. 04/2006-CE. The tribunal followed precedents from Punjab Micro Nutrients Ltd. and Himgiri Metal Pvt. Ltd., ruling that the product meets fertilizer definition under Fertilizer (Control) Order, 1985. The classification dispute between Chapter 31 (fertilizer) and heading 28332990 was resolved in appellant's favor, allowing duty exemption benefits. The impugned order was set aside and appeal allowed. Case-Laws Central Excise Fri, 03 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752220