Copper/Aluminium and articles thereof - Exempt if used within the factory of production or in the manufacture of utensils or handicrafts - 135/94 - Central Excise - Tariff

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Copper/Aluminium and articles thereof - Exempt if used within the factory of production or in the manufacture of utensils or handicrafts

Notification No. 135/94-C.E.

Dated 27-10-1994

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 directs that each of the notifications of the Government of India in the Ministry of Finance (Department of Revenue) specified in column (2) of the Table hereto annexed shall be amended or further amended, as the case may be, in the manner specified in the corresponding entry in column (3) of the said Table.

TABLE

S. No.	Notification No. and date	Amendment
(1)	(2)	(3)
1.	42/94-Central Excises, dated the 1st March, 1994.	In the said notification, - (a) in the Table, for S. No. 8 and the entries relating thereto, the following S. Nos. and entries shall be substituted, namely :-
		(1)	(2)	(3)	(4)
		"8.	74.02 or 74.03	Unrefined copper and unwrought copper	If intended for use in the manufacture of utensils or handicrafts.
		9.	74.09	All goods other than untrimmed sheets or circles of copper	If intended for use in the manufacture of utensils or handicrafts.
		10.	74.04	Copper waste and scrap	If used within the factory of production for the manufacture of unrefined or unwrought copper, copper sheets or circles and handicrafts :";
			(b) after the Table, the following proviso shall be added, namely :-
			"Provided that the exemptions contained at S. Nos. 8 and 9 shall not apply to a manufacturer who produces or manufactures copper from copper ore or copper concentrate.";
2.	180/88-Cent- ral Excises, dated the 13th May, 1988.	In the said notification, - (a) in the Table, for S. No. 5 and the entries relating thereto, the following S. Nos. and entries shall be substituted, namely :-
		(1)	(2)	(3)	(4)	(5)
		"5.	76.01	Unwrought aluminium, whether or not alloyed	Nil	If intended for use in manufacture of utensils.
		6.	76.06	Aluminium plates and sheets (other than circles)	Nil	If, - intended for use in manufacture (a) of utensils, and (b) no credit of duty paid on inputs has been taken under rule 57A or rule 57Q of the Central Excise Rules, 1944.
		7.	76.06	Aluminium circles	Rs. 2000/- per tonne	If, - intended for use in manufacture (a) of utensils, and (b) no credit of duty paid on inputs has been taken under rule 57A or rule 57Q of the Central Excise Rules, 1944.
		8.	76.04	Aluminium waste and scrap	Nil	If used within the factory of production for manufacture of unwrought aluminium, plates and sheets of aluminium :";
			After (b) the Table, the following proviso shall be added, namely :-
			"Provided that the exemptions contained at S. Nos. 5, 6 and 7 shall not apply to a manufacturer who produces or manufactures aluminium from aluminium ore or aluminium concentrate.".