Case Law Details
Case Name : M/s. Sree Ramcides Chemicals Pvt. Ltd. Vs CCE & ST, Tiruchirapalli (CESTAT Chennai)
Appeal Number : E/510/2010, E/208/2011
Date of Judgement/Order : 27/01/2016
Related Assessment Year :
Courts :
All CESTAT CESTAT Chennai
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CA Urvashi Porwal
Brief of the Case
In the case of M/s. Sree Ramcides Chemicals Pvt. Ltd. Vs. CCE & ST, Tiruchirapalli, it was held that for the purpose of classification of fertilisers, it is important to see where the products consists of nitrogen phosphorous and potassium as laid down in the explanatory notes, it should be classified as “fertilizers”.
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