Exemption to ammonium chloride [Chapter 28] - 34/89 - Central Excise - Non Tariff

Exemption to ammonium chloride [Chapter 28]

Notification No. 34/89-C.E. (N.T.)

Dated 18-7-1989

Whereas the Central Government is satisfied that according to a practice that was generally prevalent regarding levy of duty of excise (including non-levy thereof) under Section 3 of the Central Excises and Salt Act, 1944 (1 of 1944), the duty of excise on Ammonium Chloride, falling within Chapter 28 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and used as a fertilizer or in the manufacture of fertilizers, whether directly or through the stage of an intermediate product, was not being levied under the said Section 3 of the first-mentioned Act, during the period commencing on the 10th day of February, 1987 and ending with the 21st day of June, 1988;

And whereas the special duty of excise on such Ammonium Chloride was also not being levied under the relevant law relating to the levy of such duty during the period aforesaid;

Now, therefore, in exercise of the powers conferred by Section 11C of the first-mentioned Act, the Central Government hereby directs that the whole of the duty of excise and the special duty of excise payable under the first-mentioned Act, or, as the case may be, under the said law on such Ammonium Chloride, but for the said practice, shall not be required to be paid in respect of such Ammonium Chloride on which the said duty of excise or the special duty of excise were not levied during the period aforesaid, in accordance with the said practice.