1997 (5) TMI 170

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.... P.K. Das, Advocates, for the Respondent. [Order per : P.C. Jain, Member (T)]. -  Short question involved in this appeal is whether 'Basic Slags' manufactured by the respondent company herein were entitled to the benefit of Notification No.181/86-C.E., dated 1-3-1986 (as amended). The Notification being short, we reproduce the same : "Exemption to fertilizers. - In exercise of the po....

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....dispute is whether it is used as fertilizer or not. If it is used as fertilizer, then only the benefit of the Notification in question would be available to the product. If it is not, then the benefit of the Notification in question will not be available. Lower appellate authority has held that the said product manufactured by the respondents is used as fertilizer. His reasoning is that from the- ....

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.... themselves on the product "(growell) IRL Clay Conditioner/Liming Agent" from Tata Slag manufactured by the respondents herein. It is mentioned at page 3 thereof, - "Under acidic conditions, availability of a number of plant nutrients from applied fertilisers get converted into insoluble forms as iron and aluminium phosphates in acidic soils. Solubility of a number of micronutrients is increased u....

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....ctivity are called 'Soil Amendements' or 'Clay Conditioners' - which this product is. 4. Opposing the contentions, the learned Advocate, Shri N. Mookherjee along with Shri P.K. Das, learned Advocate, submits that their product is no doubt used as a soil conditioner. But it is marketed as a fertilizer and it is used as a fertilizer. In this respect, he draws attention to a publication of In....