9911796707
TMI Blog2004 (4) TMI 419X X X X Extracts X X X X X X X X Extracts X X X X ..... a, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (J)]. All these appeals are directed against duty demand and penalties imposed under Order-in-Original No. 07/Commr.,/M-I/03, dated 30-6-2003 passed by the Commissioner of Central Excise, Meerut I. Therefore, they were taken up together for consideration and are disposed of under this common order. 2. M/s. Pantnagar Fertilize ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m was of agricultural grade and was for that reason exempt under Notification No. 40/85. The appellants have produced evidence to show that zinc sulphate in question was manufactured according to ISI specifications for agricultural grade, was so sold under the orders of the Fertilizer Control Authorities to agricultural co-operative etc. and test reports done by the Agricultural authorities as w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in one sample is 27.9% by weight and in the other sample 23.3%. The report has further stated as under : The sample conforms to the requirements of IS Specification for Zinc Sulphate Heptahydrate Agricultural Grade as laid down in IS 8249 : 1994. It is also on record that the agricultural authorities of U.P. Government were also drawing samples for testing for verification as to whether th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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