2022 (12) TMI 1063

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...., MR. RAJU Sh. Willingdon Christian, Advocate for the Appellant Sh. Prabhat K Rameshwaram, Additional Commissioner (Authorized representative) for the Respondent ORDER RAMESH NAIR The issue involved is that whether the appellant is eligible for exemption Notification No. 1/2017-IT Integrated Tax (Rate) dated 28.06.2017 and whether the goods imported by the appellant is "Fertilizer Grade Phosp....

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....tes the finding of the order in appeal. 4. We have carefully considered the submissions made by both the sides and perused the records. We prima facie find that there is no difference in the fact regarding the nature of the goods imported in the present bill of entry and the bills of entry wherein the adjudication order was passed vide order dated 24.06.2021. In this development, we are of the vi....