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TMI Blog2017 (2) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... hemicals Pvt. Ltd. are manufacturer of Ferrous Sulphate, Zinc Sulphate, Magnesium Sulphate and mixture of Micro Nutrients (solid as well as liquid). They were using Sulphuric Acid for the manufacture of said goods. They were procuring Sulphuric Acid without payment of duty on the strength of CT-2 certificate issue by jurisdictional Assistant Commissioner, initially following Chapter X procedure and subsequently following procedure laid down in Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001. During the period from September, 1990 to August, 2007, they procured Sulphuric Acid in the said manner and utilized the same for manufacture of above stated goods. The procurement of Sulphur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gnored the pleading made by the noticee before it that term fertilizer had been defined under The Fertilizer (Control) Order, 1985. As per Clause h of said Order "any substance used or intended to be used as a fertilizer of the soil and/or crop and includes a mixture of fertilizer and special mixture of fertilizer and that mixture fertilizer has been further defined as mixture of fertilizer made by physical mixing of two or more fertilizers, He further contended that the product in question is admittedly a mixture of micro nutrient namely Iron, Zinc, Magnesium, Copper, Aluminum and Bromide etc. and they are covered in the Schedule I of the said Fertilizer (Control) Order, 1985 and specifying the definition of fertilizer as provided in The F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nos. 195 to 196 CE/APPL/MRT-I/2008 dated 31.10.2008. The Commissioner (Appeals) allowed the appeals and held that issue stands already decided in favour of M/s. Chakradhar Chemicals. Aggrieved by the said Order-in-Appeal Revenue preferred appeal before this Tribunal which is Appeal No. 179/2009. 3. Heard learned counsel for M/s. Chakradhar Chemicals who has taken us through all the above stated notifications wherein the exemption is granted to Sulphuric Acid used in manufacture of fertilizer and in all the said notifications the condition is that the manufacturer has to follow Chapter X procedure. Subsequently, the condition is changed that the manufacturer was required to follow Central Excise (Removal of Goods at Concessional Rate of Dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further contended that this Tribunal in the case of Punjab Micro Nutrients Ltd, vs Collector Of Central Excise reported at 1990 (48) E.L.T. 603 has held that it was not condition under Notification No. 81/75 dated 22.03.1975 that the fertilizer should be classifiable under Chapter 31 to be eligible for availment of said notification. It was also held by the said Bench in the said case that Zinc Sulphate can be considered as fertilizer because of its inclusion in The Fertilizer (Control) Order. He has further submitted that the said final order of this Tribunal was challenged before the Hon'ble Supreme Court and the said Civil Appeal was dismissed as reported at 1996 (88) E.L.T. A 72 (SC). He has further relied on this Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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