Exemption for ammonia and synthesis gas permits duty-free supply to Heavy Water Plants subject to return and procedural conditions. Exempts ammonia and synthesis gas from excise duty when supplied by specified manufacturing units to designated Heavy Water Plants for manufacture of Heavy Water and for testing and commissioning, provided any material returned by the Heavy Water Plant to the original supplier is used in fertilizer manufacture. The exemption requires adherence to Chapter X procedures of the Central Excise Rules, 1944 and satisfaction of the Assistant Collector that the supplies, uses, or returns occurred as required.
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 ammonia and synthesis gas permits duty-free supply to Heavy Water Plants subject to return and procedural conditions.
Exempts ammonia and synthesis gas from excise duty when supplied by specified manufacturing units to designated Heavy Water Plants for manufacture of Heavy Water and for testing and commissioning, provided any material returned by the Heavy Water Plant to the original supplier is used in fertilizer manufacture. The exemption requires adherence to Chapter X procedures of the Central Excise Rules, 1944 and satisfaction of the Assistant Collector that the supplies, uses, or returns occurred as required.
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