Exemption for inputs under subheading 2809.00 used in fertilizer manufacture off-site requires adherence to Chapter X procedural requirements. Exemption applies to goods under Tariff Sub-heading 2809.00 when used in the manufacture of fertilizers and where such use occurs outside the factory of production; in such cases compliance with the procedural requirements of Chapter X of the Central Excise Rules, 1944 is required.
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Provisions expressly mentioned in the judgment/order text.
Exemption for inputs under subheading 2809.00 used in fertilizer manufacture off-site requires adherence to Chapter X procedural requirements.
Exemption applies to goods under Tariff Sub-heading 2809.00 when used in the manufacture of fertilizers and where such use occurs outside the factory of production; in such cases compliance with the procedural requirements of Chapter X of the Central Excise Rules, 1944 is required.
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