1997 (5) TMI 170

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..... Jain, Member (T)]. Short question involved in this appeal is whether Basic Slags manufactured by the respondent company herein were entitled to the benefit of Notification No.181/86-C.E., dated 1-3-1986 (as amended). The Notification being short, we reproduce the same : Exemption to fertilizers. - In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules .....

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..... r, then only the benefit of the Notification in question would be available to the product. If it is not, then the benefit of the Notification in question will not be available. Lower appellate authority has held that the said product manufactured by the respondents is used as fertilizer. His reasoning is that from the- manner of use of the impugned product as discussed by the Assistant Commission .....

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..... lag manufactured by the respondents herein. It is mentioned at page 3 thereof, - Under acidic conditions, availability of a number of plant nutrients from applied fertilisers get converted into insoluble forms as iron and aluminium phosphates in acidic soils. Solubility of a number of micronutrients is increased under such soil conditions and they may become toxic to plants. Similarly when pH is .....

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..... . 4. Opposing the contentions, the learned Advocate, Shri N. Mookherjee along with Shri P.K. Das, learned Advocate, submits that their product is no doubt used as a soil conditioner. But it is marketed as a fertilizer and it is used as a fertilizer. In this respect, he draws attention to a publication of Indian Council of Agricultural Research, New Delhi - entitled as Evaluation of Indigenous B .....

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..... on should be extended to the product under consideration. 5. We have carefully considered the submissions of both sides on the strength of overall evidence placed on record by both sides. We are inclined to agree with the contention of the respondents. The publication of Indian Council of Agricultural Research, New Delhi, clearly presented that the Soil Conditioner is used as an important phos .....

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