CESTAT denies Exemption of SAD on Imported Natural Rock Phosphate

Sterlite Industries (I) Ltd. Vs Commissioner of Customs (CESTAT Chennai)‘ Introduction: In a recent case, Sterlite Industries (I) Ltd. appealed against the denial of exemption for Special Additional Duty (SAD) on imported ‘Rock Phosphate’ by the Commissioner of Customs. The appellant claimed exemption under a specific notification meant for fertilizers and their raw materials. However, the authorities argued that the imported goods did not qualify as fertilizers and that the appellant was not engaged in fertilizer manufacturing. Analysis: The central issue revolved around the cla...