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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 ..... of duty. In that event above stated 07 show cause notices become unsustainable. Now we have already gone through The Fertilizer (Control) Order and we also noticed that the goods manufactured by M/s. Chakradhar Chemicals are included as Micro Nutrients in Part A of Schedule I to The Fertilizer (Control) Order dated 25.09.1985 issued by Government of India. The said Order at Clause h has defined fertilizer means substance used as a fertilizer of the soil and specified in Part A of Schedule I. Since the goods manufactured by M/s. Chakradhar Chemicals are specified in Part A of Schedule I they are fertilizer - appeal allowed - decided in favor of appellant. - E/1143 & 1186/2008-EX[DB] & E/179/2009-EX[DB] - A/70027-70029/2017 - Dated:- 5-1-201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... huric Acid without payment of duty if the same is used in the manufacture of fertilizer. By the use of said Sulphuric Acid, M/s. Chakradhar Chemicals as manufacturing Ferrous Sulphate, Zinc. Sulphate, Magnesium Sulphate and mixture of Micro Nutrient. It appeared to Revenue that said goods manufactured were not fertilizer, so far as definition of fertilizer under Chapter 31 of Central Excise Tariff Act, 1985 was concerned. Therefore, M/s. Chakradhar Chemicals were issued with 07 show cause notices dated 23.09.2004, 03.08.2005, 05.01.2006 another show cause notice dated 05.01.2006, 17.04.2006, 05.02.2007 and 06.09.2007. The said show cause notices had proposal for demand of duty on Sulphuric Acid which was procured by M/s. Chakradhar Chemical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 39;s final order in the case of Punjab Micro Nutrients Ltd. vs Collector of Central Excise reported at 1990 (48) E.L.T, 603 . The learned Commissioner (Appeals) has found this Tribunal's decision in the case of Punjab Micro Nutrients Ltd. applicable in respect of Zinc Sulphate and mixture Micro Nutrients and held that Zinc Sulphate and Micro Nutrients manufactured by M/s. Chakradhar Chemicals were fertilizer and in respect of remaining two goods manufactured remanded the matter back to Original Authority and the aspect of eligibility for exemption on Sulphuric Acid used for the manufacture of other final products in the light of case laws. The above referred Order-in-Appeal dated 25.02.2008 was challenged by M/s. Chakardhar Chemi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 11-3/1983-STU dated 25.09.1985, The said order was issued in exercise of powers conferred by Section 3 of Essential Commodities Act, 1955 by the Central Government. The definition given in the said order at Clause h is reproduced below:- Fertiliser means any substance used or intended to be used as a fertilizer of the soil and/or crop and specified in Part A of Schedule I and includes a mixture of fertilizer and special mixture of fertilizers, provisional fertilizer, customized fertilizer, bio-fertilisers specified in Schedule Ill and Organic fertilizers specified in Schedule IV and non-edible de-oiled cake fertilizers specified in Schedule V. He has further taken us through Part A of Schedule I. Under Part A of Schedule I M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er and that Zinc Sulphate is included in The Fertilizer (Control) Order, 1985, therefore, procurement of Sulphuric Acid without payment of duty as provided in Notification No. 4/2006-C.E. was held to be regular in the said Order and further submitted that both the case laws were squarely applicable in the present case. 4. The learned A.R. has represented the case on behalf of Revenue. He has taken us through the grounds of appeal in two appeals filed by Revenue. 5. We have taken into consideration the rival contentions. The issue is whether goods such as Zinc Sulphate, Ferrous Sulphate and Magnesium Sulphate and Micro Nutrients manufactured by M/s. Chakradhar Chemicals are fertilizer or not. If they are fertilizers then as provided ..... X X X X Extracts X X X X X X X X Extracts X X X X
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