Excise duty exemption for fertilisers grants full relief from central excise except where goods are clearly not for fertiliser use. Exemption from central excise duty is provided for goods classified as fertilisers within the tariff chapter, removing the whole of the duty specified in the Schedule, subject to a proviso that excludes from the exemption goods that are clearly not to be used as fertilisers; the exemption is exercised under the Central Excise Rules authority.
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.
Excise duty exemption for fertilisers grants full relief from central excise except where goods are clearly not for fertiliser use.
Exemption from central excise duty is provided for goods classified as fertilisers within the tariff chapter, removing the whole of the duty specified in the Schedule, subject to a proviso that excludes from the exemption goods that are clearly not to be used as fertilisers; the exemption is exercised under the Central Excise Rules authority.
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