2004 (5) TMI 468

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..... r per : Moheb Ali M., Member (T)]. This is a Revenue s appeal against the order of the Commissioner of Central Excise (Appeals). In the impugned order, the Commissioner held that liquid and solid ammonia is classifiable under 14 HH in the erstwhile tariff even though there is a specific entry under 14H. The rival entries read as follows :- 14H - GASES including liquefied or solidified gase .....

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..... ther ammonia has several other uses as a chemical and fertiliser is only one of the uses. The end use certificate is irrelevant and when that product falls under a particular tariff item. The Learned CA, Shri Gajendra Jain appearing for the respondents, argued that ammonia is rightly classifiable under 14HH. It is not disputed that the goods in question were used as a fertiliser as evidenced from .....

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..... the classification of the impugned goods. 5. We have examined the rival contentions. It is true that there is a specific entry for ammonia in the erstwhile tariff. It is equally true that fertilisers, all sorts, are covered under 14HH. We observe that 14HH is a latter entry in the tariff. When there are rival entries the principle is to classify the goods in the entry which comes latter. Insofar .....

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