2018 (10) TMI 526

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..... Central Excise
Mr. M.V. RAVINDRAN, MEMBER (JUDICIAL) And Mr. P. VENKATA SUBBA RAO, MEMBER (TECHNICAL) Shri R. Raghavendra Rao, Consultant for the Appellant. Shri Dass Thavanam, Superintendent (AR) for the Respondent. ORDER Per: M.V. Ravindran All these appeals are directed against Orders-in-Original No. 11/2012 (RS) dt. 09.02.2012, 52/2012 (BVSNK) dt. 31.08.2012, 24/2013 (BVSK) dt. 28. .....

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..... e) Notification No. 04/2016-CX (N.T), dated 12.02.2016, has exempted the duty on all kinds of Di-Calcium Phosphate and more specifically manufactured from rock phosphate origin. It is his submission, there is no dispute as to the fact that the Di-Calcuim Phosphate manufactured by the appellant has used rock phosphate origin as a raw material. 4. On perusal of the records, we find it so. Since the .....

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..... ) of rock phosphate origin falling under heading 2835 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the said goods), was not being levied according to the said practice, during the period commencing on the 1st day of February, 2008 and ending with the 1st day of February, 2014; 2. Now, therefore, in exercise of the powers conferred by section .....

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