Fertilisers - 104/86 - Customs -Tariff

Fertilisers Notification No. 104/86-Cus. Dated 17-2-1986 In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in column (2) of the Table annexed hereto and falling within Chapter 31 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from so much of that portion of the duty of customs leviable thereon which is specified in the said First Schedule as is in excess of the amount calculated at the rate specified in column (3) of the said Table, subject to the conditions and limitations specified in the corresponding entry in column (4) of the said Table. TABLE Sl. No. Description of goods Rate of duty Conditions and limitations (1) (2) (3) (4) 1. Urea Nil Provided that : (i) the said goods are imported for use as manure; and (ii) after clearance used solely as manure. 2. Kyanite salts Nil Provided that such goods are imported in a form indicative of their use for manurial purpose. 3. Muriate of Potash Nil Provided that such goods are imported for use as manure or in the production of complex fertilizer. 4. Di-ammonium Phosphate and Ammonium nitrophosphate Nil Provided that such goods are imported for use as manure or in the production of complex fertilizer. 5. Ammonium Phosphate Nil Provided that such goods are imported for use as manure or in the production of complex fertilizer. 2. This notification shall come into force on the 28th day of February, 1986.