Order of Lower Rate of Duty on breach of section 9D of Central Excise Act quashed

Dharti Agro Chemicals Pvt Ltd Vs Commissioner of CGST & Central Excise (CESTAT Mumbai) Conclusion: Matter for denying the lower rate of duty prescribed for heading no. 3105 corresponding to ‘other fertilisers’ in Schedule to Central Excise Tariff Act, 1985 was remanded back to the original authority for subjecting the statement of the employee, considered to be of particular relevance in determining the outcome of the impugned order, to the prescriptive mandate of section 9D of Central Excise Act, 1944. Held: The issue in dispute is the classification of forty items manufactured and cl...