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of <h1>Excise Duty Exemption for Rock Phosphate Used in Fertilizer Production Under Notification No. 436/86-C.E.</h1> The Central Government, under the Central Excise Rules, 1944, has issued Notification No. 436/86-C.E. dated October 8, 1986, granting an exemption from excise duty for rock phosphate classified under sub-heading 2505.00 of the Central Excise Tariff Act, 1985. This exemption applies when rock phosphate is used as a fertilizer or as an input in the manufacture of fertilizers.
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