2010 (1) TMI 255

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....the Appellant. Ms. Jesal with Shri Paritosh, Advocates, for the Respondent. [Order]. - This Appellant is aggrieved by any order dated 1st  July,2009 passed by a learned Single Judge in WP (C) No.2500/1982[2009 (241) E.L.T.190 (Del.)]. 2. At the outset, we may state that the learned Single Judge directed the Appellant to refund the excise duty collected by it along with interest @ 7% ....

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....hydrides thereof) all sorts 10% ad volorem 4. On a plain reading of the Entry, it is clear that fuming adds and anhydrides of sulphuric acid are included in Tariff Item 14G of the First Schedule to the Act. Since Oleum is nothing but fuming sulphuric acid, it is clearly included in the description of sulphuric acids as mentioned in the Tariff Item 14G of the First Schedule to the Act. 5. ....

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....4/66-CE. dated 30-4-1966, the Central Government has exempted sulphuric acid falling under Item No. 14G of the First Schedule to the Central Excise and Salt Act, 1944 (1 of 1944) intended for use in the manufacture of Fertilizers, from the whole of the duty of excise leviable thereon; Provided that:- (i) The Assistant Collector of Central Excise is satisfied that the said sulphuric acid, has....

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....ccording to the Appellant Ammonium Sulphate is only a by-product and as such Oleum is not used in the manufacture of fertilizers. There is no dispute that Ammonium Sulphate is nothing but a chemical fertilizer. The learned Single Judge rightly held that the exemption notifications, on a plain reading, make no mention of a by-product or a primary product. All that is to be seen is whether the use o....