Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2002)(147)ELT490Tri(Mum.)bai
..... of the central excise rules, 1944, the central government hereby exempts goods of the description specified in column (2) of the table hereto annexed and falling under chapter 22 or 27 or 29 of the schedule to the central excise tariff act, 1985 (5 of 1986), from so much of the duty of excise leviable thereon under the central excises and salt act, 1944 (1 of 1944), at the rate of specified in the said schedule, as is in excess of the amount calculated at the rate ..... equal to the difference between the duty leviable or such quantity of the said imported goods but for the exemption contained herein and that already paid at the time of importation; provided further that where raw naptha is to be processed before being supplied for use in the manufacture of fertiliser and petro chemicals such quantity of raw naptha as is proved to the satisfaction of the assistant commissioner to have been lost or ..... and (iv) since 1994 till date raw naptha is being classified under the heading 2710.00 attracting 'nil' rate of duty under notification no.19/94.in view of the above on 30.10.1996 a show cause notice under section 28(1) of the customs act, 1962 was issued claiming the differential duty amounting to rs.28,12,14,503/- and for classification of heptene as raw naptha under customs tariff act, heading 2710.00 and ..... to 15 of the judgment in gsfc case (supra) it is very clear that the supreme court discussed about varieties of fertilisers viz. ..... at 15'c heavy water plant at baroda or tuti- ..... right .....
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