Excise duty for magnesium sulphate (fertilizer)

Dear All,

            Magnesium Sulphate is a fertilizer as per Fertilizer Contral Order (FCO) 1985, hence it is exempted from VAT/CST in many states. But in (If iam right) Central Excise Tariff List, Magnesium Sulphate comes under chapter 28 (Inorganic Chemical) and under chapter 31 (fertiliser).

           My query is 1) Is there any latest amendment in which Magnesium Sulphate is moved from chapter 28 to chapter 31?

2)What is the Current Rate of Excise duty towards fertilizers for sales beyond Rs.150 lacs by a manufacturer.