Exemption from excise duty for ammonium chloride and manganese sulphate when used as or to make fertilisers. Exempts Ammonium Chloride and Manganese Sulphate in Chapter 28 from excise duty under sub rule (1) of rule 8, Central Excise Rules, 1944, when used as fertilisers or in the manufacture of fertilisers, but excludes substances clearly not intended for use as, or in the manufacture of, fertilisers; 'Fertilisers' is defined by the Fertiliser (Control) Order, 1985.
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.
Exemption from excise duty for ammonium chloride and manganese sulphate when used as or to make fertilisers.
Exempts Ammonium Chloride and Manganese Sulphate in Chapter 28 from excise duty under sub rule (1) of rule 8, Central Excise Rules, 1944, when used as fertilisers or in the manufacture of fertilisers, but excludes substances clearly not intended for use as, or in the manufacture of, fertilisers; "Fertilisers" is defined by the Fertiliser (Control) Order, 1985.
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