2025 (11) TMI 139

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....han, Shri Akhilesh Kangzia and Ms Madhura Khandekar, Advocates For the Respondent : Shri Ram Kumar, Deputy Commissioner (AR) ORDER PER: C J MATHEW: The limited issue in this dispute arising from order [no. 4/2006-CE dated 1st March 2006] of 1 [order-in-appeal no. 822 (GR.IIB)/2013(JNCH)/IMP-621 dated 29th August 2013] Commissioner of Customs (Appeals), Nhava Sheva, Mumbai - II, and res....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... fertilisers' against 51 bills of entry between 1st March 2011 and 12th March 2012 on which duty liability under section 3(1) of Customs Tariff Act, 1975 had not been discharged upon claim of eligibility to the above notification. On facts, it is common ground that the appellant had traded in the imported goods which was claimed to have been used thereafter in manufacture of fertilizer. Though the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ower authorities that goods, unimpeachably classifiable in chapter 31 of First Schedule to Customs Tariff Act, 1975, were entitled to the exemption only to the extent of deployment in manufacture of other fertilisers. A plain reading of the said notification renders all goods, except those specifically excluded, to be entitled to 'nil' rate of duty. The exclusion contained in the said notification....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ch were clearly not to be used as fertilisers or in the manufacture of other fertilisers would not be entitled to exemption while all others would be. The discard of the first in the amended notification did not restrict the scope of the exemption to such as intended for use in the manufacture of other fertilisers but narrowed scope of exclusion to such as were clearly not to be used in the manufa....