JUDGMENT

B.P. Jeevan Reddy, J.

1. Tariff Item 14HH of the First Schedule the Central Excise and Salt Act, 1944 levied duty on fertilizers at the rate of 15 per cent ad valorem. The Tariff item read as follows :

ITEM No. 14 HH-FERTILISERS

Item. Description Rate of Duty

No.

14 HH. Fertilisers, all sorts, but excluding 15% ad valorem.

natural, animal or vegetable fertilisers

when not chemically treated

2. On March 1, 1970, the Government of India issued a Notification Bearing No. 25/70 Under Rule 8(1) of the Central Excise Rules exempting "mixed fertilizers, falling Under Item No.l4HH of the First Schedule to the Central Excise and Salt Act, 1944 manufactured with the aid of power, from two or more fertilizers on all of which the appropriate amount of the duty of excise or, as the case may be, the additional duty Under Section 2A of the Indian Tariff Act, 1943 has already been paid, from the whole of the duty of excise leviable thereon". There was an Explanation appended to the said Notification but since it is not relevant for the present purposes, it need not be quoted or referred to. A reading of the Notification sho