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<h1>White phosphorus exempted from excise duty for specific chemicals under Central Excise Rules, Chapter X procedure applies.</h1> The Central Government, under the Central Excises and Salt Act, 1944, has exempted white phosphorus used in the manufacture of phosphorus trichloride, phosphorus pentasulphide, and trimethyl phosphite from the entire excise duty as per the Central Excise Tariff Act, 1985. This exemption applies when white phosphorus falls within Chapter 28 of the Schedule. If the manufacturing occurs outside the factory of white phosphorus production, the procedure in Chapter X of the Central Excise Rules, 1944, must be followed. This decision is made in the public interest and is documented in Notification No. 29/91-C.E., dated 25-7-1991.