Chemical intermediates formed in the manufacture of pesticides - Problems of excise duty - Regarding - Central Excise - 348/105/88-TRU

Chemical intermediates formed in the manufacture of pesticides - Problems of excise duty - Regarding F. No. 348/105/88-TRU Dated 13-4-1989 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Chemical intermediates formed in the manufacture of pesticides - Problems of excise duty - Regarding. Representations had been received from pesticide manufactures and associations regarding the problems of excise duty on the chemical intermediates formed and consumed during the manufacture of pesticides. In this connection it may be mentioned that since at present pesticides are completely exempted from excise duty, the chemical intermediates are not able to get the benefit of Notification 217/86, Central Excises regarding excise duty exemption to goods captively consumed within factory of manufacture. In order to examine the issue in depth it is requested that a report indicating the practice of assessment and problems faced, if any, regarding assessment of such chemical intermediates formed and captively consumed in the manufacture of pesticides may be sent to the undersigned by 31st May, 1989 positively.