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TMI Blog1995 (3) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... ammonia commercial grade and the second ammonium chloride (technical) were classified by the respondent under item 68 of the prevailing Central Excise Tariff. In the remarks column, the respondent stated these goods are neither cleared by us as fertilizer nor manufactured and sold as fertilizer. There was another entry in the classification list for ammonium chloride fertilizer which the respondent classified under item 14HH. Subsequently the respondent claimed refund of the duty paid on ammonia used for the manufacture of the first two products under Notification 66/71. This exempts the ammonia entirely from duty if used in the manufacture of fertilizer falling under item 14HH. While the Assistant Collector of Central Excise rejected th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise, Cochin v. FACT has been incorrectly adopted by the Collector (Appeals). In that decision, the Department had contended before the Tribunal that ammonium chloride fertilizer grade which is lower than chemical grade would not be ineligible for the exemption under Notification 164/69-C.E. when used in the manufacture of dry cell batteries. The Tribunal observed rightly that ammonium chloride figured in that notification without reference to the purity of grade and any ammonium chloride which is used in the manufacture of dry cell batteries has been specifically exempted. The issue before us is different in fact this covers as whether ammonium chloride technical grade which is not used as fertilizer should be classified as fertilizer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Chapter 31 as fertilizer but is classifiable under Chapter 28 as a chemical. We note that in coming to the decision reported in 1992 (60) E.L.T. 285, the point as to whether urea technical grade could be considered in commercial parlance as fertilizer or not was not urged by the Departmental Representative as therefore passed sub silentio. A different conclusion might well leave emerged if this point had been urged. We ... therefore distinguish this decision in the case before us. The respondent does not suggest that the ammonium chloride in question was sold or used as fertilizer. On the contrary, the classification list firmly says that the respondent did not consider it as fertilizer either for the purpose of manufacture or sale. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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