Exemption to certain final products of iron and steel made from specified input materials - 202/88 - Central Excise - Tariff

Notification No. 202/88-C.E. Dated 20-5-1988 In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 90/88-Central Excises, dated the 1st March, 1988 , the Central Government hereby exempts goods of the description specified in column (3) of the Table hereto annexed (such goods being hereinafter referred to as final products ) and falling within Chapter 72 , Chapter 73 or heading No. 84.54 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 such final products are made from any goods of the description specified in the corresponding entry in column (2) of the said Table (such goods being hereinafter referred to as inputs ) and falling within the Chapter 72 or Chapter 73 of the said Schedule on which the duty of excise leviable under the said Schedule or the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid : Provided further that no credit of the duty paid on the inputs has been taken under rule 56A or rule 57A of the said rules. Explanation : For the purposes of this notification, all stocks of inputs in the country, except such stocks as are clearly recognisable as being non-duty paid or charged to Nil rate of duty, shall be deemed to be the inputs on which duty has already been paid. The Table S. No. Description of inputs Description of final products (1) (2) (3) 1. Pig iron and spiegeleisen in ingots, blocks or other primary forms; ferrous waste and scrap; remelting scrap ingots of iron; granules and powders, of pig iron and spiegeleisen; puddle bars and piling of iron; cast articles of iron falling under sub-heading No. 7325.10. Pig iron and spiegeleisen in ingots, blocks or other primary forms; waste and scrap of iron; remelting scrap ingots of iron; granules and powders, of pig iron and spiegeleisen; puddled bars and piling of iron; cast articles of iron falling under sub-heading No. 7325.10 ; iron sleepers; ingot moulds of iron falling under heading No. 84.54 ; tubes and pipes and blanks therefor of iron; and cast iron pipe fittings. 2. Ingots or other primary forms of (i) non-alloy steel, (ii) stainless steel and (iii) other alloy steel; semi-finished products of (i) non-alloy steel, (ii) stainless steel and (iii) other alloy steel; pieces roughly shaped by rolling of iron or steel; bars and rods of (i) iron, (ii) non-alloy steel, (iii) stainless steel and other alloy steel; angles, shapes and sections of iron or non-alloy steel (other than slotted angles and slotted channels); goods and materials of Chapter 72 or Chapter 73 obtained by breaking up of ships, boats and other floating structures. Granules and powders of steel; ingots or other primary forms of (i) non-alloy steel, (ii) stainless steel and (iii) other alloy steel, semi-finished products of (i) non-alloy steel, (ii) stainless steel and (iii) other alloy steel; pieces roughly shaped by rolling of iron or steel; bars and rods of iron, non-alloy steel, stainless steel and other alloy steel, not further worked than hot-rolled, hot-drawn or hot-extruded or cold-rolled or cold-formed/cold-finished (excluding bars and rods plated or coated with zinc and other base metals); angles, shapes and sections of iron or non-alloy steel (other than slotted angles and slotted channels); wire of non-alloy steel, stainless steel and other alloy steel (excluding electric resistance wire and electric resistance heating wire); rails, sleepers (cross-ties); cast articles of steel falling under heading No. 73.25 ; ingot moulds of steel falling under heading No. 84.54 and hot-rolled strips, other than galvanised strips, exceeding 5 mm in thickness. 3. Skelp, hoops, sheets of thickness not exceeding 5 mm, strips of thickness not exceeding 5 mm and flats in thickness not exceeding 5 mm. Tubes and pipes and blanks therefor of steel other than seamless tubes and pipes of steel. 4. Galvanised sheets and galvanized plates. Galvanised forms.