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of <h1>Government Exempts Excise Duty on Potassium Amide Used as Catalyst in Heavy Water Production Under Section 5A</h1> The Central Government, under the authority of Section 5A of the Central Excises and Salt Act, 1944, has issued Notification No. 167/89-C.E., dated 16th August 1989. This notification supersedes the previous Notification No. 4/89-Central Excises, dated 30th January 1989. It grants an exemption from excise duty for potassium amide, classified under Chapter 28 of the Central Excise Tariff Act, 1985. The exemption applies when potassium amide is produced from potassium metal and used as a catalyst in the production of heavy water within the same factory.
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