Exemption to specified goods falling under Chapters 27, 28, 29, 31, 38 and 84 - 07/94 - Central Excise - Tariff

Exemption to specified goods falling under Chapters 27, 28, 29, 31, 38 and 84

Notification No. 7/94-C.E.

Dated 1-3-1994

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 exempts the goods specified in column (3) of the Table hereto annexed and falling under Chapter or heading No. or sub-heading No. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), 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 within the factory of production in the manufacture of - wood pulp.
3.	27, 28	Inert gas, synthesis gas	If consumed within the factory of production in the manufacture of ammonia or fertilisers.
4.	27, 28	Ammonia, Nitrogen gas, Synthesis gas and oxygen	If used in the manufacture of Heavy Water and when such use is elsewhere than in the factory of production of the said goods, the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed.
5.	28.06 to 28.11	Acids	If produced in Ordnance factories belonging to the Central Government and intended for consumption by such Ordnance factories or for supply to Central Government Departments.
6.	2806.90, 2808.90, 2810.00, 2811.90, 2812.00 and 2813.00	All goods	If consumed within the factory of production in the manufacture of fertilisers.
7.	2808.10 and 2809.00	All goods	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.
8.	28	Hydrogen and nitrogen	If consumed within the factory of production.
9.	28	Carbonic acid (Carbon dioxide)	If intended for use by, (i) hospitals, (ii) research laboratories, (iii) universities, (iv) fire services, (v) defence establishments: Provided that the supply 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 the said goods
14.	28 or 31	Di-calcium Phosphate conforming to I.S. specification No. 5470-1969	If such di-calcium phosphate is intended for use as an ingredient in the manufacture of animal feed supplements.
15.	28	Agricultural grade zinc sulphate	If intended for use as micronutrient
16.	28 or 29	Gases	If allowed to escape into the atmosphere by flare system or otherwise.
17.	28, 29, 36 or 38	All goods	If used in the manufacture of cop­per or zinc or lead concentrates : 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.
18.	28	Ammonium Chloride and Manganese Sulphate	If intended for use, - (a) as fertilisers; or   (b) in the manufacture of fertilisers, whether directly or through the stage of an intermediate product.
19.	28.44, 28.45 or 84.01	Nuclear fuel	If supplied for use in atomic power stations
20.	2845.10	Heavy water	-
21.	2851.00	Compressed air	-
22.	28	Liquid nitrogen	If such liquid nitrogen is intended for use in processing and storage of semen for artificial insemination of cattle.
23.	28	Potassium amide	If produced from potassium metal and consumed within the factory of production as catalyst in the manufacture 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 Acid (iii) Beta Pyrila-done Ethyl Chloride HC1 (iv) Anhydrous Stannic Chloride (v) Dry Tetra hydrofuran (vi) Dry Dimethyl Sulphoxide (vii) 10% Palladium on Charcoal	If used in the manufacture of Centchroman.
30.	28, 29	Bulk drugs specified under the First Schedule to the Drugs (Prices Control) Order, 1987 as amended from time to time	-
31.	29	Bulk drugs, namely, - (i) Insulin  (ii) Zidovudine	-
32.	32	Nitrocellulose lacquers	If such nitrocellulose lacquers are produced in Ordnance factories belonging to the Central Government and are intended for consumption for defence purposes or for supply to Central Government Departments.".

 

Explanation —	For the purposes of this notification, the expression,-
	(i) "bulk drugs" shall have the same meaning assigned to it in the Drugs (Prices Control) Order, 1987 and shall include their salts, esters or derivatives, if any.
	(ii) "fertilizers" shall have the same meaning assigned to it under the Fertiliser (Control) Order, 1985