https://www.taxtmi.com/caselaws?id=42956 The court determined that the auxiliary duty on Phosphoric Acid imported for fertilizer manufacturing should be 15% under Serial No. 1 of Notification No. 14 dated 1st March, 1974, not 5% under Serial No. 2. The court rejected arguments based on exemptions, emphasizing that the nature of goods remains unchanged. Preliminary objections on petition maintainability were not pursued by respondents, allowing the court to focus on the main issue. The court clarified that exemptions do not alter the highest duty rate consideration. Both petitions were dismissed, with costs of Rs. 2500/- each. en-us Mon, 12 Nov 1990 00:00:00 +0530 Tue, 15 Jun 2010 12:36:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42956 The court determined that the auxiliary duty on Phosphoric Acid imported for fertilizer manufacturing should be 15% under Serial No. 1 of Notification No. 14 dated 1st March, 1974, not 5% under Serial No. 2. The court rejected arguments based on exemptions, emphasizing that the nature of goods remains unchanged. Preliminary objections on petition maintainability were not pursued by respondents, allowing the court to focus on the main issue. The court clarified that exemptions do not alter the highest duty rate consideration. Both petitions were dismissed, with costs of Rs. 2500/- each. Case-Laws Customs Mon, 12 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42956