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<h1>Ammonia and Synthesis Gas Exempt from Excise Duty for Heavy Water Plants, Must Return for Fertilizer Use, Chapter X Rules Apply.</h1> The Central Government exempts ammonia and synthesis gas, classified under Chapter 28 of the Central Excise Tariff Act, 1985, from excise duty. This exemption applies when these substances are supplied by specified units to designated Heavy Water Plants for manufacturing Heavy Water or for testing and commissioning purposes. The exemption is contingent upon the return of the ammonia or synthesis gas to the original manufacturing unit for use in fertilizer production. Compliance with Chapter X of the Central Excise Rules, 1944, is required, and the Assistant Collector of Central Excise must verify the proper use and return of the materials.