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    <title>2003 (9) TMI 213 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal dismissed both appeals filed by M/s. National Fertilizers Ltd. regarding the availability of benefits under Notification No. 75/84-C.E. for Naphtha procured under Chapter X Procedure. The Tribunal ruled that since the Naphtha was used in the production of industrial products other than fertilizers or ammonia, the company was not entitled to the benefit of the Notification.</description>
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      <description>The Tribunal dismissed both appeals filed by M/s. National Fertilizers Ltd. regarding the availability of benefits under Notification No. 75/84-C.E. for Naphtha procured under Chapter X Procedure. The Tribunal ruled that since the Naphtha was used in the production of industrial products other than fertilizers or ammonia, the company was not entitled to the benefit of the Notification.</description>
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