Exemption to White Phosphorus used in the Manufacture of Phosphorus Trichloride, Phosphorus Pentasulphide and Trimethyl Phosphite - 29/91 - Central Excise - Tariff

Exemption to White Phosphorus used in the Manufacture of Phosphorus Trichloride, Phosphorus Pentasulphide and Trimethyl Phosphite

Notification No. 29/91-C.E.

Dated 25-7-1991

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 white phosphorus falling within Chapter 28 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), and used in the manufacture of phosphorus trichloride, phosphorus pentasulphide or trimethyl phosphite, from the whole of the duty of excise leviable thereon which is specified in the said Schedule :

Provided that where such use is elsewhere than in the factory of production of white phosphorous, the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed.