Excise exemption for specified inputs where used in fertiliser plant operations, subject to defined process based conditions. The Central Government amends Notifications Nos. 75/84-C.E. and 7/94-C.E. under section 5A(1) of the Central Excises and Salt Act, 1944 to insert new tariff entries exempting naphtha and low sulphur heavy stock for use in fertiliser plants during shut-down and start-up periods, and exempting sulphuric acid and ammonia when used in fertiliser-plant processes of demineralisation of water and refrigeration and purification respectively.
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Excise exemption for specified inputs where used in fertiliser plant operations, subject to defined process based conditions.
The Central Government amends Notifications Nos. 75/84-C.E. and 7/94-C.E. under section 5A(1) of the Central Excises and Salt Act, 1944 to insert new tariff entries exempting naphtha and low sulphur heavy stock for use in fertiliser plants during shut-down and start-up periods, and exempting sulphuric acid and ammonia when used in fertiliser-plant processes of demineralisation of water and refrigeration and purification respectively.
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