Court Rules Sulphur Fertilizer Not Subject to Excise Duty Due to Unchanged Definitions in Central Excise Act.

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....Process amounting to manufacture - Classification of goods - Sulphur – 90% WG with the brand name of CosavetFertis, which is said to be used as fertilizer - there is no change in definition of ‘manufacture’ and ‘excisable goods’ under the Central Excise Act, nor it is there any new pronouncement of a Judicial or quasi-judicial forum affecting the concepts of manufacture or that of excisable goods or classification. - Demand cannot be sustained - AT....