2025-VIL-1823-CESTAT-MUM-CU
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CUSTOMS CESTAT Cases

Customs - Manufacture of Fertilizers, Exemption under Notification No. 4/2006-CE dated 1st March 2006 – Appellant imported various goods including calcium nitrate, bentonite sulphur, mono potassium phosphate, potassium sulphate, and NPK fertilizers claiming exemption from Customs duty under Notification No. 4/2006-CE dated 1st March 2006, as amended by Notification No. 4/2011-CE dated 1st March 2011. The lower authorities rejected the claim for exemption and imposed duty liability, interest, and penalty on the appellant - Whether the imported goods were eligible for exemption from customs duty under the notification, even if they were not used in the manufacture of other fertilizers, but were traded by the appellant – HELD - A plain reading of the Notification indicates that the exemption is available for all goods falling under Chapter 31 of the Customs Tariff Act, 1975, except those that are "clearly not to be used" in the manufacture of other fertilizers. The exclusion from exemption is limited to such goods that are imported but not intended for use in the manufacture of other fertilizers. The lower authorities had not properly appreciated the scope of the notification and the fact that the goods were traded by the appellant did not, in itself, disentitle them from the exemption - The impugned order is set aside and matter remanded to the original authority for a fresh decision in light of the proper interpretation of the notification and the facts as brought out in the submissions of the appellant – The appeal is disposed of
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