1998 (3) TMI 252

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....don Christian, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The issue for determination in this appeal filed by the Revenue is the eligibilty to Anhydrous Ammonia brought into the respondent's factory under Chapter X Procedure for intended use of manufacture of fertilizer to the benefit of exemption from duty under Notifications 145/71 and 40/85. The responde....

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....nt Collector holding that the subject goods qualified for classification under T.I. 14HH of the Schedule to the erstwhile Central Excise Tariff and under Chapter 31 of the Schedule to the Central Excise Tariff Act, 1985 as fertilizer. Hence, this appeal by the Revenue. 2. We have heard Shri A.K. Madan, ld. S.D.R. and Shri Willingdon Christian, ld. Advocate. We find that the issue of eligib....

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....zer' in place of `fertilizer' used in the notification and that the fact of further use of molten urea in the manufacture of melamine in a continuous process also did not detract from the fact that fertilizer had emerged out of the process of manufacture. 3. In the present case, anhydrous ammonia procured by the respondents is first utilised in the manufacture of ammonia and ammonia, in tu....