1987 (10) TMI 285

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..... CI Ltd., for the Respondents. [Order per : D.C. Mandal, Member (T)]. - The facts of the case in this appeal are that the respondents submitted A.L-6 application for procurement of Furnace Oil and Low Sulphur Heavy Stock under Chapter-X of the Central Excise Rules, 1944 in terms of Notification No. 147/74-C.E., dated 30-4-1974 to be used in the manufacture of Fertilizer like urea, ammonium .....

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..... ions in orders No. 322/87-C dated 30-4-1987 and 356/87-C dated 27-5-1987. These two decisions are in favour of the Department. He has argued that following these decisions, the appeal filed by the Collector may be allowed. 4. Shri J.N. Biswas, Deputy Finance Manager of Fertilizer Corporation of India Limited has argued that in the new tariff it is shown as fertilizer; the dictionary meaning can .....

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