‘Natural Rock Phosphate’ Imported Goods are Not considered as ‘Fertilizers’ under FCO and Ineligible to Claim Exemption of SAD under Exemption Notification : CESTAT [Read Order]

By Shabna Rahim - On July 23, 2023 1:30 pm - 2 mins read

Natural Rock Phosphate - Imported Goods are Not considered - Fertilizers - FCO and Ineligible to Claim Exemption of SAD under Exemption Notification - CESTAT - TAXSCAN

The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the natural rock phosphate of imported goods is not considered fertilizers under Food Control Order (FCO) and ineligible to claim exemption of Special Additional Duty (SAD) under exemption notification. Sterlite Industries Ltd, the appellant assessee was engaged in the import…

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