Supreme Court · 1994 INSC 19 · Decided 20 January 1994
Madras Fertilizers LTD. v. Assistant Collector of Central Excise, Madras V Division, Madras and ORS.
- Court
- Supreme Court of India
- Citation
- 1994 INSC 19 · [1994] 1 S.C.R. 189
- Case number
- CIVIL APPEAL No. 4531/1986
- Decided
- 20 January 1994
- Bench
- B.P. JEEVAN REDDY, B.L. HANSARIA (2-judge bench)
- Case type
- Civil
Headnote
A B Central Excises and Salt Tax Act, 1944-Tari/f Item 14HH, First Schedule-Notification under R.8(1)-Exemption for mixed fertilizers ob­ tnined with the aid of power and made of tWo or more fertilizers on all of C which excise or additional duty already paid-Held, ammonia not a fe11ilizer, fertilizer takes it outside the exemption. Central Excises and Salt Tax Act, 1944-Tariff Item 14HH, First Schedule-Government order clarifying that chemical reaction in the D manufacture of mixed ferlilizer not relevant condition to deny exemp­ tion-Matter remitted for allowing exemption if
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)