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Exemption to specified goods falling under Chapters 27, 28, 29, 31, 38 and 84

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..... , specified in column (2) of the said Table, from the whole of the duty of excise leviable thereon which is specified in the said Schedule, subject to the conditions, if any, specified in the corresponding entry in column (4) of the said Table : S. No. Chapter/ heading No. or sub-heading No. Description of goods Conditions (1) (2) (3) (4) 1. 28 Sulphuric acid Oleum, Oxygen and ammonia If used in the manufacture of fertilisers: Provided that when such use is elsewhere than in the factory of production of such goods, the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed. 2. 28 Sodium hypochlorite sulphur .....

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..... (iii) universities, (iv) fire services, (v) defence establishments: Provided that the supply of carbonic acid is made on the strength of a certificate from the Head of the Institution concerned that the goods are intended for use in such Institution. 10. 28 Oxygen, chlorine. Ammonia, carbonicacid (carbon-dioxide), chlorofluoro hydro-carbons of methane or ethane and acetylene If manufactured by laboratories for their own use. 11. 28 Sulphur dioxide and sulphur trioxide If consumed within the factory of production in the manufacture of sulphuric acid. 12. 28 Thorium hydroxide - 13. 28 Distilled or conductivity water and wa .....

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..... en for artificial insemination of cattle. 23. 28 Potassium amide If produced from potassium metal and consumed within the factory of production as catalyst in the manufacture of heavy water. 24. 28 Potassium metal If such potassium metal is produced in a Heavy Water Plant and consumed within the factory of production for manufacture of potassium amide or supplied to a Heavy Water Plant for manufacture of potassium amide 25. 28 Phosphogypsum - 26. 28, 38 Steam, Black liquor and Bleach liquor - 27. 28 Gold potassium cyanide solution If used within the factory of production for manufacture of " .....

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