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of <h1>Potassium Metal Exempt from Excise Duty Under Section 5A for Use in Heavy Water Plants' Production Process.</h1> The Central Government, under the authority of Section 5A of the Central Excises and Salt Act, 1944, exempts potassium metal from excise duty as specified in Chapter 28 of the Central Excise Tariff Act, 1985. This exemption applies when the potassium metal is produced at the Heavy Water Plant in Baroda and used within the production facility for manufacturing potassium amide, or supplied to Heavy Water Plants in Tuticorin, Talchar, Thal, or Hazira for the same purpose.
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