Excise exemption for chemicals used in fertilizer manufacture conditioned on factory consumption or procedural compliance. The Central Government exempts specified Chapter 28 chemicals from the whole of excise duty when used in the manufacture of fertilizers, subject to conditions: goods under certain sub-headings qualify only if consumed within the factory of production in fertilizer manufacture, while goods under sub-heading 2809.00 qualify if used in fertilizer manufacture but, when used outside the factory of production, require compliance with the procedural requirements set out in the Central Excise Rules.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Excise exemption for chemicals used in fertilizer manufacture conditioned on factory consumption or procedural compliance.
The Central Government exempts specified Chapter 28 chemicals from the whole of excise duty when used in the manufacture of fertilizers, subject to conditions: goods under certain sub-headings qualify only if consumed within the factory of production in fertilizer manufacture, while goods under sub-heading 2809.00 qualify if used in fertilizer manufacture but, when used outside the factory of production, require compliance with the procedural requirements set out in the Central Excise Rules.
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