2004 (5) TMI 468

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 read as follows :- 14H - GASES including ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ioned 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 Gajendra Jain appearing for the respondents, argued th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 fertilisers, all sorts, are covered under 14HH. We observe that 1....