1998 (7) TMI 184 - AT - Central Excise

Raw naphtha used in the manufacture of ammonia eligible for concessional rate of duty under Notification No. 27/89-C.E

Summary

The appellate tribunal ruled that the concessional rate of duty is applicable to raw naphtha used in manufacturing ammonia. The appeal filed by the Revenue was rejected as Notification No. 27/89 and 40/85 support the exemption for synthesis gas used in ammonia production.