https://www.taxtmi.com/caselaws?id=41105 Mixed fertilizers qualified for exemption under Notification No. 25/70 where they were made from two duty-paid fertilizers and contained not more than one nutrient. The notification did not require the mixture to be formed only by physical action, and the use of power was not prohibited. A fiscal exemption cannot be denied by adding conditions not stated in the notification. The contrary order-in-appeal was therefore set aside, and the exemption was held available when the express requirements were satisfied. en-us Wed, 18 Feb 1976 00:00:00 +0530 Fri, 21 May 2010 10:54:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41105 Mixed fertilizers qualified for exemption under Notification No. 25/70 where they were made from two duty-paid fertilizers and contained not more than one nutrient. The notification did not require the mixture to be formed only by physical action, and the use of power was not prohibited. A fiscal exemption cannot be denied by adding conditions not stated in the notification. The contrary order-in-appeal was therefore set aside, and the exemption was held available when the express requirements were satisfied. Case-Laws Central Excise Wed, 18 Feb 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41105