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<h1>Excise exemption for carbon dioxide captively used in fertilizer manufacture confirms non-recovery of duty for specified clearance period.</h1> The Central Government directs that the whole of the excise duty payable under the statute on carbon dioxide falling under sub-heading 2810.11 and captively consumed in the manufacture of fertilizers shall not be required to be paid in respect of clearances during the period 1 March 1994 to 11 April 1994 to the extent the duty was not levied pursuant to the prevailing practice.