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of <h1>Equipment for ammonia units in fertiliser plants qualifies for exemption under Notification No. 66/94-Customs dated 1.3.1994</h1> Notification No. 66/94-Customs dated 1.3.1994, which exempts equipment imported for renovation or modernization of a fertiliser plant, also applies to ammonia units producing ammonia for captive consumption within such plants. The term 'fertiliser plant' includes all units involved in producing intermediate products necessary for fertiliser manufacture, not just the final fertiliser production unit. Therefore, machinery and equipment imported for renovation or modernization of ammonia units within fertiliser plants qualify for the exemption. Pending assessments should be finalized accordingly.
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