Urea imported for the production of complex fertilizers-levy of concessional customs duty - Reg

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ncessional customs duty - Reg. I am directed to invite your attention on the above subject and to say that a doubt has arisen whether urea imported for the production of complex fertilizers should qualify for concessional duty of 5% or should it be charged to duty at the tariff rate of 35%. The doubt has arisen particularly because, the entry against S.No. 54 of the Table annexed to Notificatio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... refore, urea imported for the production of complex fertilizers should also quality for concessional duty of 5%. 2. The matter has been examined by Board. It is seen that the word 'manure' has not been defined in the notification referred to above. Therefore, reliance has to be placed on the dictionary meaning. In the Concise Oxford Dictionary, manure has been defined as 'animal dung used for fe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... or of Central Excise [1997 (91) ELT 3], the hon'ble Supreme Court had examined the scope of notification Nos. 75/84-CE dated 01.03.84 and 40/85-CE dated 17/3/85 and had held that raw naptha and ammonia used for the manufacture of molten urea would qualify for concessional rate of excise duty though the final product in which molten urea was used is melamine, a non-fertilzer. In the present case, t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X