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of <h1>Excise Duty Exemption Continues for Chemicals in Fertilizer Production Under Chapter 28, Central Excise Tariff Act 1985</h1> The Central Government, under the Central Excises and Salt Act, 1944, continues to exempt certain chemicals listed under Chapter 28 of the Central Excise Tariff Act, 1985, from excise duty. These exemptions apply to chemicals used in the manufacture of fertilizers, provided they are consumed within the factory of production or used elsewhere following the procedure in Chapter X of the Central Excise Rules, 1944. The notification specifies the relevant sub-headings and conditions under which the exemptions apply, ensuring that the public interest is served by maintaining these exemptions.
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