Exemption to liquid nitrogen for use in processing and storage of semen for artificial insemination of cattle - 033/89 - Central Excise - Tariff

Exemption to liquid nitrogen for use in processing and storage of semen for artificial insemination of cattle

Notification No. 33/89-C.E.

Dated 1-3-1989

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 liquid nitrogen, falling within Chapter 28 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon which is specified in the said Schedule :

Provided that the Assistant Collector of Central Excise is satisfied that the said liquid nitrogen is for use in processing and storage of semen for artificial insemination of cattle.