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<h1>Government Amends Notification: Carbon Dioxide Used in Fertilizer Production Exempt from Excise Duty under 1944 Act</h1> The Central Government, using its authority under the Central Excises and Salt Act, 1944, has amended a previous notification to exempt carbon dioxide from excise duties if it is consumed within the factory where it is produced, specifically for manufacturing fertilizers. This amendment, effective from April 12, 1994, adds carbon dioxide to the list of items eligible for exemption under the Ministry of Finance's earlier notification dated March 1, 1994. The decision aims to support public interest by facilitating the production of fertilizers.