Exemption to ammonium chloride and manganese sulphate [Ch. 28] - 221/88 - Central Excise - Tariff

Exemption to ammonium chloride and manganese sulphate [Ch. 28]

Notification No. 221/88-C.E.

Dated 22-6-1988

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts Ammonium Chloride and Manganese Sulphate 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 nothing contained in this notification shall apply to such Ammonium Chloride and Manganese Sulphate when they are clearly not to be used :-

(a) as fertilizers; or

(b) in the manufacture of fertilisers, whether directly or through the stage of an intermediate product.

Explanation: For the purposes of this notification, the expression "Fertilisers" shall have the same meaning assigned to it under the Fertiliser (Control) Order, 1985.