Exemption to nuclear fuel falling under Heading Nos. 28.44 or 28.45 or 84.01 - 264/88 - Central Excise - Tariff

Exemption to nuclear fuel falling under Heading Nos. 28.44 or 28.45 or 84.01

Notification No. 264/88-C.E.

Dated 7-10-1988

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 nuclear fuel falling under heading Nos. 28.44 or 28.45 or 84.01 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), when supplied for use in atomic power stations, from the whole of the duty of excise leviable thereon which is specified in the said Schedule.

Explanation :- For the purpose of this notification, the expression "atomic power station" means a station which uses nuclear fuel for generation of electrical power as its output or end product.