2004 (4) TMI 419

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....Advocate, for the Appellant. Shri S.M. Tata, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (J)]. -  All these appeals are directed against duty demand and penalties imposed under Order-in-Original No. 07/Commr.,/M-I/03, dated 30-6-2003 passed by the Commissioner of Central Excise, Meerut I. Therefore, they were taken up together for consideration and are disposed of under....

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....defence is that zinc sulphate manufactured and cleared by them was of "agricultural grade" and was for that reason exempt under Notification No. 40/85. The appellants have produced evidence to show that zinc sulphate in question was manufactured according to ISI specifications for agricultural grade, was so sold under the orders of the Fertilizer Control Authorities to agricultural co-operative et....

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....emist has reported that the percentage of zinc content as determined in one sample is 27.9% by weight and in the other sample 23.3%. The report has further stated as under : "The sample conforms to the requirements of IS Specification for Zinc Sulphate Heptahydrate Agricultural Grade as laid down in IS 8249 : 1994." It is also on record that the agricultural authorities of U.P. Government we....