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HomeIndirect TaxesFertilizer Classification Dispute | CESTAT Denies Tax Exemption for Boronated Calcium Nitrate

Fertilizer Classification Dispute | CESTAT Denies Tax Exemption for Boronated Calcium Nitrate

Indirect Taxes

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By Mariya Paliwala
CESTAT

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that boronated calcium nitrate cannot be treated as calcium nitrate for the purpose of claiming concessional customs duty, reinforcing the principle of strict interpretation of exemption notifications. The bench of Dr. Ajaya Krishna Vishvesha (Judicial Member) and Satendra Vikram Singh (Technical Member) has observed…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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