Exemption to specified goods falling under Chapters 27, 28, 29, 31, 38 and 84
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....specified in column (2) of the said Table, from the whole of the duty of excise leviable thereon which is specified in the said Schedule, subject to the conditions, if any, specified in the corresponding entry in column (4) of the said Table : S. No. Chapter/ heading No. or sub-heading No. Description of goods Conditions (1) (2) (3) (4) 1. 28 Sulphuric acid Oleum, Oxygen and ammonia If used in the manufacture of fertilisers: Provided that when such use is elsewhere than in the factory of production of such goods, the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed. 2. 28 Sodium hypochlorite sulphur dioxide and sulphur trioxide If consumed wi....
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....ly of carbonic acid is made on the strength of a certificate from the Head of the Institution concerned that the goods are intended for use in such Institution. 10. 28 Oxygen, chlorine. Ammonia, carbonicacid (carbon-dioxide), chlorofluoro hydro-carbons of methane or ethane and acetylene If manufactured by laboratories for their own use. 11. 28 Sulphur dioxide and sulphur trioxide If consumed within the factory of production in the manufacture of sulphuric acid. 12. 28 Thorium hydroxide - 13. 28 Distilled or conductivity water and water of similar purity; liquid air (whether or not any fraction has been removed) If used within the factory of production of....
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....acture of heavy water. 24. 28 Potassium metal If such potassium metal is produced in a Heavy Water Plant and consumed within the factory of production for manufacture of potassium amide or supplied to a Heavy Water Plant for manufacture of potassium amide 25. 28 Phosphogypsum - 26. 28, 38 Steam, Black liquor and Bleach liquor - 27. 28 Gold potassium cyanide solution If used within the factory of production for manufacture of "zari". 28. 29 All goods If used within the factory, in which they have been produced, in the manufacture of bulk drugs or fertilisers. 29. 28, 29 (i) Resorcinol. (ii) Para Hydroxy Benzole ....
TaxTMI