https://www.taxtmi.com/circulars?id=902 The term fertiliser plant encompasses units producing intermediate products for captive consumption; an ammonia unit producing ammonia for captive consumption falls within this scope and machinery or equipment required for its renovation or modernisation is entitled to the exemption under the relevant customs notification. en-us Tue, 26 Mar 1996 00:00:00 +0530 Fri, 25 Jul 2025 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=902 The term fertiliser plant encompasses units producing intermediate products for captive consumption; an ammonia unit producing ammonia for captive consumption falls within this scope and machinery or equipment required for its renovation or modernisation is entitled to the exemption under the relevant customs notification. Circulars Customs Tue, 26 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/circulars?id=902