Copper - Untrimmed sheets and circles - Duty reduced to Rs. 2000 per tonne - 134/94 - Central Excise - Tariff

Copper - Untrimmed sheets and circles - Duty reduced to Rs. 2000 per tonne

Notification No. 134/94-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 exempts untrimmed sheets or circles of copper, falling under heading No. 74.09 of the Schedule to Central Excise Tariff Act, 1985 (5 of 1986), from so much of the duty of excise leviable thereon which is specified in the said Schedule, as is in excess of the amount calculated at the rate of Rs. 2000 per tonne :

Provided that the said goods are intended for use in the manufacture of handicrafts or utensils, and no credit of duty paid on inputs has been taken under rule 57A or rule 57Q of the Central Excise Rules, 1944 :

Provided further that the exemption contained in this notification shall not apply to a manufacturer who produces or manufactures copper from copper ore or copper concentrate.