Exemption for sulphuric acid used in fertiliser manufacture applies when 'fertiliser' follows Fertiliser Control Order definition. The notification amends the central excise exemption by adding an Explanation that the expression 'Fertilisers' for the purpose of the exemption shall have the same meaning as assigned under the Fertiliser (Control) Order, 1985, thereby linking exemption eligibility for sulphuric acid used in manufacture to the statutory definition of fertiliser under that Order.
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 for sulphuric acid used in fertiliser manufacture applies when 'fertiliser' follows Fertiliser Control Order definition.
The notification amends the central excise exemption by adding an Explanation that the expression 'Fertilisers' for the purpose of the exemption shall have the same meaning as assigned under the Fertiliser (Control) Order, 1985, thereby linking exemption eligibility for sulphuric acid used in manufacture to the statutory definition of fertiliser under that Order.
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