2015 (7) TMI 851

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..... s position is accepted by the department, but it disputes whether the petitioner is utilising such materials for manufacture of fertilizers. - importation of the goods cannot be held up - Respondent-authorities directed to provisionally release the above goods after filing of the manual bill or bills of entry by the petitioner, within five working days of arrival of the goods, upon the petitioner .....

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..... C.E., dated 17th March, 2012. According to Serial No. 127 and heading 31 thereof, fertilizers which are imported for the manufacture of other fertilizers are exempted from any countervailing duty. He submits that this fertilizer is unquestionably imported for this purpose and does not attract any countervailing duty. 4. For whatever reasons his client is unable to file a bill of entry in the el .....

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..... 7. I am unable to fully endorse this submission. 8. Deriving strength from the above communication dated 11th December, 2013 I direct the respondent-authorities to accept the bill or bills of entry in respect of the impugned import in manual form claiming the above exemption. 9. The above [Notification] dated 17th March, 2012 is quite explicit that the fertilizers imported for the purpose .....

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