9911796707
TMI Blog2024 (3) TMI 648X X X X Extracts X X X X X X X X Extracts X X X X ..... ssional rate of 5% BCD under Sl. No. 225(I)(b) of Notification No. 50/2017 Cus - HELD THAT:- There is no dispute as regards the fact that the impugned goods are fertilizers, it is the claim of the Appellant that the disputed goods are a water-soluble fertiliser whereas the Department has alleged that since Boronated Calcium Nitrate is a fortified fertilizer it cannot be treated as a water-soluble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17 Cus. - the matter needs to be reconsidered - Appeal allowed by way of remand. - HON'BLE MEMBER ( JUDICIAL ) , MR. RAMESH NAIR And HON'BLE MEMBER ( TECHNICAL ) , MR. RAJU Shri Sujit Ghosh , Shri Saurabh Dixit Shri Ajinkya Tiwari , Advocate for the Appellant Shri Prashant Tripathi , Superintendent ( AR ) for the Respondent ORDER RAMESH NAIR Brief facts of the case are that the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and as such outside the purview of the Sl. No. 225(I)(b) of Notification No. 50/2017 Cus. Hence the present Appeal. 02. Shri Sujit Ghosh, Learned Advocate with Shri Saurabh Dixit and Shri Ajinkya Tiwari Advocate appearing on behalf of the Appellant submits that the impugned order has placed heavy reliance on test results in the Certificate of Weight and Analysis based on which the Learned Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of C. Ex ST. 2016 (343) ELT 246 Hajoori and Sons v Collector of Central Excise 1990 (50) ELT 460 03. Shri Prashant Tripathi, Learned Superintendent (AR) appearing on behalf of the Department reiterates findings of the impugned order. 04. We have carefully heard both the sides and perused the records. We find that the issue in present case is whether the Appellant is eligible to avail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the submissions made by the Appellant have not been considered by the Department nor have they received such reports that have been relied upon by the Department to derive the nature of the impugned goods in order to deny exemption to the Appellant. We note that the submissions made by the Appellant need to be considered owing the technical composition of the goods, that the factual dimensions of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
