1999 (8) TMI 385

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..... of Entry No. 641/17-3-1995 on the ground that the value thereof had been misdeclared by including additional freight to the tune of US $ 12 per M.T. 2. Heard Shri G. Prabhakar Sastry, ld. Advocate for appellants who submits that the question of misdeclaration of additional freight, etc. would only be applicable for consideration if there was any duty of Customs or additional duty of Customs payable on the goods imported. It is his contention that in view of Exemption Notification No. 24/94-Cus., dated 1-3-1994 as amended by 11/97, dated 1-3-1997 clearly exempts these goods from payment of duty as the same were for manufacture of ammonium nitrate which has been classified by the Central Excise authorities under Chapter 31 of the Central Ex .....

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..... y was actually used as a fertilizer by their customers as such a condition was not contained in the exemption notification under consideration. Ld. Advocate further submits that the wordings of the Customs notification as well as the Central Excise notification considered in this case are almost identical inasmuch as that the exemption is contained to any raw material used in the manufacture of fertilizer. There is no other end use condition in either of these notifications. Therefore, the ratio of this decision is also applicable to the facts of this case. 3. Heard Shri S. Kannan, ld. DR who reiterates the Order-in-Original. He submits that initially issue was one of alleged under-valuation of the imported goods and the defence of the ap .....

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..... s particularly so because both the Tariffs are based on the HSN. 5. We have considered the rival submissions and records of the case. We have also perused the exemption notification of Customs noted above. We find that the said notification exempts the product imported if the same is to be used for the manufacture of fertilizers. It is not disputed that the prilled ammonium nitrate manufactured by them has been classified by the jurisdictional Central Excise authorities under Chapter 31 of the Central Excise Tariff Act as fertilizer and that it has paid duty before it was cleared from the factory premises. We have also seen the two decisions cited above namely the decision of the Hon ble Apex Court in the case of Gujarat State Fertilizer .....

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