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TMI Blog2014 (12) TMI 1030X X X X Extracts X X X X X X X X Extracts X X X X ..... f heading is not a pre-requisite condition for extending the benefit of exemption Notification. Inasmuch as the zinc is essential for growth and development, the same has to be considered as fertilizer. It is seen that at the time of the decision of the Tribunal in referred case, there was no Explanation attached to the Notification No. 81/75 which was under consideration. However, the Explanation was subsequently included in the said Notification, which is identical to the Explanation as available in the present Notification No. 4/2006. It is further seen that neither in the earlier Notification No. 81/75 nor in the present Notification No. 4/2006, there is any requirement of the fertilizer to be classified under Chapter 31 also. The on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For the purpose of this exemption, fertilizers shall have the meaning assigned to it under the Fertilizer (Control) Order, 1985 . 3. Inasmuch as the zinc sulphate is classified under Chapter Heading 28 of the CETA, 1985, Revenue entertained a view that the same cannot be considered as fertilizers which are classifiable under Chapter Heading 31. Accordingly, they initiated proceedings against the assessee for denial of the benefit of Notification and consequent confirmation of demand. The said proceedings resulted in passing of the present impugned orders confirming demand and imposing penalties. As in one case, the Commissioner (Appeal) set aside the penalty, Revenue has filed the present appeal also. 4. The issue involved in all t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nation was subsequently included in the said Notification, which is identical to the Explanation as available in the present Notification No. 4/2006. It is further seen that neither in the earlier Notification No. 81/75 nor in the present Notification No. 4/2006, there is any requirement of the fertilizer to be classified under Chapter 31 also. The only requirement in the present Notification which was also introduced in the previous Notification by way of including Explanation is to explain the meaning of fertilizer. It stands mentioned in the Explanation that fertilizer shall have the meaning assigned to it under Fertilizer (Control) Order, 1985. Both the decisions referred to by the ld. Advocate have taken note of the fact that zinc sulp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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