Fertilisers [Chapter 31] - 181/86 - Central Excise - Tariff

Fertilisers [Chapter 31]

Notification No. 181/86-C.E.

Dated 1-3-1986

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts goods, falling within Chapter 31 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 goods when they are clearly not to be used as fertilisers.