2004 (5) TMI 468

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....ppellant. Shri Gajendra Jain, CA, for the Respondent. [Order per : Moheb Ali M., Member (T)]. -  This is a Revenue's appeal against the order of the Commissioner of Central Excise (Appeals). In the impugned order, the Commissioner held that liquid and solid ammonia is classifiable under 14 HH in the erstwhile tariff even though there is a specific entry under 14H. The rival entries r....

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....Shri A. Shukla argued that ammonia is specifically mentioned in Tariff Item 14H whereas it is not so specifically mentioned under 14HH. A specific entry would prevail over a general entry. Further ammonia has several other uses as a chemical and fertiliser is only one of the uses. The end use certificate is irrelevant and when that product falls under a particular tariff item. The Learned CA, Shri....

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....the classification of the products under 14HH subject to production of end use certificate. This clearly shows that the department has taken into consideration the fact of end use while determining the classification of the impugned goods. 5. We have examined the rival contentions. It is true that there is a specific entry for ammonia in the erstwhile tariff. It is equally true that fertil....