Naphtha, LSHS, Sulphuric Acid, Ammonia - Exempted - Notification Nos. 75/84-C.E. and 7/94-C.E. amended - 101/95 - Central Excise - Tariff

Naphtha, LSHS, Sulphuric Acid, Ammonia - Exempted - Notification Nos. 75/84-C.E. and 7/94-C.E. amended Notification No. 101/95-C.E. Dated 13-6-1995 In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby directs that each of the notifications of the Government of India in the Ministry of Finance (Department of Revenue) specified in column (2) of the Table hereto annexed, shall be amended or further amended, as the case may be, in the manner specified in the corresponding entry in column (3) of the said Table. TABLE S. No. Notification No. and date Amendment (1) (2) (3) 1. No. 75/84-Central Excises, dated the 1st March, 1984. In the Table annexed to the said notification, - after Sl. No. 1 and the entries relating thereto, the (i) following Sl. No. and entries shall be inserted, namely :- (1) (2) (3) (4) "1A. Naphtha Rs. 5.50 per Kl. at 15 o C If used in a fertiliser plant during shut-down and start-up periods."; after Sl. No. 11 and the entries relating thereto, the (ii) following Sl. No. and entries shall be inserted, namely :- "11A. Low Sulphur Heavy Stock (LSHS) Rs. 80 per tonne If used in a fertiliser plant during shut-down and start-up periods.". 2. No. 7/94-Central Excises, dated the 1st March, 1994. In the Table annexed to the said notification, after Sl. No. 1 and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely :- (1) (2) (3) (4) "1A. 28 Sulphuric Acid If used in a fertiliser plant for demineralisation of water. 1B. 28 Ammonia If used in a fertiliser plant in refrigeration and purification process.".