Fertilisers - 384/86 - Central Excise - Tariff

Fertilisers

Notification No. 384/86-C.E.

Dated 29-7-1986

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 181/86-Central Excises, dated the 1st March, 1986, namely :-

In the said notification, for the proviso, the following proviso shall be substituted, namely :-

"Provided that nothing contained in this notification shall apply to such goods when they are clearly not to be used, -

(a) as fertilisers; or

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