Continuing the existing exemption for certain chemicals falling under Chapter 28 used in manufacture of fertilizers - 21/90 - Central Excise - Tariff

Continuing the existing exemption for certain chemicals falling under Chapter 28 used in manufacture of fertilizers. Notification No. 21/90-C.E. Dated 20-3-1990 In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in column (3) of the Table hereto annexed and falling under the sub-heading No. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), specified in the corresponding entry 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 conditions if any specified in the corresponding entry in column(4) of the said Table:- TABLE S. No. Sub-heading No. Goods Condition (1) (2) (3) (4) 1. 2806.90, 2808.90, 2810.00, 2811.90, 2812.00 or 2813.00 All Goods If consumed within the factory of production in the manufacture of fertilizers 2. 2809.00 All Goods If- (i) used in the manufacture of fertilisers; and (ii) 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.