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TMI Blog2016 (12) TMI 1220X X X X Extracts X X X X X X X X Extracts X X X X ..... icable as per Sr No. 15 of the table to Notification No. 5/98-CE & 5/99-CE - is the contention of appellant justified? - Held that: - It is observed from the case records that both Sr No. 14 & 15 of the table annexed to N/N. 5/99-CE are subject to certain conditions. Further the quantities claimed to be used as feed stock or for other purposes also needs verification. Onus of claiming an exemption ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gued that two show cause notices were issued to the appellant on the ground that Furnance Oil (FO), claimed to be used as feedstock in the manufacture of fertilizers (Urea), by following Chapter-X procedure, as per Notification No. 5/19998-CE dt 2/6/1998. That duty on FO was attracting NIL rate of duty if used as feed stock and @ 5% if used for purposes other than Feedstock. That under Notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out of the total F.O. received 40% was used as Feed Stock for which exemption as per Sr. No. 14 of Notification No. 5/1998 - CE dt 2/6/1998 is applicable. That for the remaining quantity of EO Sr. No. 15 of the table to Notification No. 5/1998-CO, as amended, is applicable and duty is leviable @ 5% or 8% and not at the tariff rate as per the law laid down by Apex Court. 3. Sh. K. Choudhari (S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... FO was actually used as feed Stock and for the remaining quantity of FO also either 5% or 8% duty rate of duty will be applicable as per Sr No. 15 of the table to Notification No. 5/98-CE 5/99-CE. It is observed from the case records that both Sr No. 14 15 of the table annexed to Notification No. 5/99-CE are subject to certain conditions. Further the quantities claimed to be used as feed stoc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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