Exemption to rock phosphate [Ch. 25] - 250/87 - Central Excise - Tariff

Exemption to rock phosphate [Ch. 25]

Notification No. 250/87-C.E.

Dated 9-11-1987

Whereas the Central Government is satisfied that according to a practice that was generally prevalent regarding levy of duty of excise (including non-levy thereof) under Section 3 of the Central Excises and Salt Act, 1944 (1 of 1944), the duty of excise on rock phosphate, in any form, falling under sub-heading No. 2505.00 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and used as a fertiliser or as an input in the manufacture of fertilisers, was not being levied under the said Section 3 of the first-mentioned Act during the period commencing on the 28th February, 1986 and ending with the 7th October, 1986;

Now, therefore, in exercise of the powers conferred by Section 110 of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government hereby directs that the whole of the duty of excise payable under the said Act on such rock phosphate, but for the said practice, shall not be required to be paid in respect of such rock phosphate, on which the said duty of excise was not levied during the period aforesaid, in accordance with the said practice.