1993 (10) TMI 196

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....dvocates, for the Applicants. Shri K.M. Mondal, SDR, for the Respondent. [Order per : R. Jayaraman, Member (T)]. -  For hearing the applicants' appeal on merits, they are required to deposit a sum of Rs. 2,61,86,951 towards duty, as per the order in Appeal No. PCJ/107/1993-BRD, dated 28-7-1993. 2. The issue involved is the eligibility of exemption in respect of ammonia used i....

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....ave, the ld. advocate, pleaded that they have filed the classification list on 20-3-1990, wherein, they have claimed the benefit of not only the Notification No. 40/85 in respect of usage of ammonia in the manufacture of fertilisers but also in respect of ammonia used in the manufacture of melamine. He referred to the relevant classification lists. The classification list filed in March, 1990 was ....

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.... available. Now they have changed their stand and claimed benefit of Notification No. 217/86. Even then, the admitted position is that ammonia is used only in the manufacture of molten urea and not in melamine directly. Hence, the benefit of Notification No. 217/86 will not be available. 4. After hearing both the sides, prima facie we feel that the authorities below ought to have considere....