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of <h1>Ammonium Chloride Exempted from Excise Duty for Fertilizer Use (1987-1988) Under Section 11C Notification.</h1> The Central Government has issued a notification exempting ammonium chloride, classified under Chapter 28 of the Central Excise Tariff Act, 1985, from excise duty and special excise duty. This exemption applies to ammonium chloride used as a fertilizer or in the manufacture of fertilizers, either directly or as an intermediate product. The exemption covers the period from February 10, 1987, to June 21, 1988, during which the duty was not levied according to prevalent practices under the Central Excises and Salt Act, 1944. The directive is issued under Section 11C of the aforementioned Act.
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