Excise exemption: specific feed-grade dicalcium phosphate and rail construction materials exempt with conditions and specified duty rate. Amendment adds DCP of animal feed grade to the exemption table at nil duty and inserts railway or tramway track construction material of iron and steel with a 12% excise duty, specifying that the value excludes rails; it also adds Annexure condition 49 permitting the exemption only if manufactured from rails on which excise duty has been paid and no Cenvat credit has been taken under rule 3 or rule 13 of the Cenvat Credit Rules, 2004.
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Excise exemption: specific feed-grade dicalcium phosphate and rail construction materials exempt with conditions and specified duty rate.
Amendment adds DCP of animal feed grade to the exemption table at nil duty and inserts railway or tramway track construction material of iron and steel with a 12% excise duty, specifying that the value excludes rails; it also adds Annexure condition 49 permitting the exemption only if manufactured from rails on which excise duty has been paid and no Cenvat credit has been taken under rule 3 or rule 13 of the Cenvat Credit Rules, 2004.
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