Excise exemption for carbon dioxide captively used in fertilizer manufacture confirms non-recovery of duty for specified clearance period. 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.
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.
Excise exemption for carbon dioxide captively used in fertilizer manufacture confirms non-recovery of duty for specified clearance period.
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.
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