Fertiliser plant definition includes ammonia units for captive consumption, so imported renovation equipment qualifies for exemption. The term fertiliser plant encompasses units producing intermediate products for captive consumption; an ammonia unit producing ammonia for captive consumption falls within this scope and machinery or equipment required for its renovation or modernisation is entitled to the exemption under the relevant customs notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Fertiliser plant definition includes ammonia units for captive consumption, so imported renovation equipment qualifies for exemption.
The term fertiliser plant encompasses units producing intermediate products for captive consumption; an ammonia unit producing ammonia for captive consumption falls within this scope and machinery or equipment required for its renovation or modernisation is entitled to the exemption under the relevant customs notification.
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