Exemption to ammonia and synthesis gas - 415/86 - Central Excise - Tariff

Exemption to ammonia and synthesis gas

Notification No. 415/86-C.E.

Dated 15-9-1986

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts ammonia and synthesis gas, 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 such ammonia or synthesis gas, as the case may be, is supplied by a unit specified in column (2) of the Table hereto annexed to a Heavy Water Plant specified in the corresponding entry in column (3) thereof, -

(a) for the manufacture of Heavy Water; and

(b) for the testing and commissioning of the said Heavy Water Plant, and such ammonia or synthesis gas, as the case may be, is returned, either in full or in part, by the Heavy Water Plant to the manufacturing unit from which the ammonia or the synthesis gas, as the case may be, was originally supplied and the ammonia or synthesis gas, as the case may be, so returned is used in that unit in the manufacture of fertilizer :

Provided further that -

(a) in respect of such ammonia or synthesis gas, as the case may be, the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed; and

(b) the Assistant Collector of Central Excise is satisfied that such ammonia or synthesis gas, as the case may be, has been used or, as the case may be, supplied or returned as provided above.

TABLE

Sl. No.	Name of the manufacturing unit supplying the ammonia or synthesis gas.	Name of the Heavy Water Plant.
(1)	(2)	(3)
1.	Gujarat State Fertilizers Corporation, Baroda.	Heavy Water Plant at Baroda.
2.	Southern Petro Chemicals Industrial Corporation, Tuticorin.	Heavy Water Plant, Tuticorin.
3.	Fertilizer Corporation of India, Talchar.	Heavy Water Plant, Talchar.
4.	Rashtriya Chemicals and Fertilizers Ltd., Thal.	Heavy Water Plant, Thal.