Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Tariff - Notifications

Home Notifications 1993 Central Excise Central Excise - 1993 Central Excise - Tariff Miscellaneous Exemptions This

Supersedes Notification No. 34/92-C.E. to prescribe effective rate of duties on certain iron and steel items - 44/93 - Central Excise - Tariff

  • Contents

Supersedes Notification No. 34/92-C.E. to prescribe effective rate of duties on certain iron and steel items

Notification No. 44/93-C.E.

Dated 28-2-1993

In exercise of the powers conferred by sub-section (1) of section 5 A of the Central Excises and Salt Act, 1944 (1 of 1944) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 34/92-Central Excises, dated the 1st March, 1992, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods of the description specified in column (3) of the Table hereto annexed and falling under the heading Nos. or sub-heading Nos. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as are specified in the corresponding entry in column (2) of the said Table, 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 specified in the corresponding entry in column (4) of the said Table.

TABLE

S. No.

Heading No./Sub-heading No.

Description of goods

Rate

(1)

(2)

(3)

(4)

1.

72.01

Pig iron and spiegeleisen in pigs, blocks or other primary forms

Rs. 500 per tonne

2.

72.02

Ferro-alloys

15% ad valorem

3.

72.03

Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms.

Rs. 500 per tonne

4.

 

Ferrous waste and scrap; remelting scrap ingots of iron or steel -

 

 

7204.10

(i) of iron

Rs. 500 per tonne

 

7204.20

(ii) of stainless steel

12.5% ad valorem

 

7204.30

(iii) of other alloy steel

Rs. 1000 per tonne

 

7204.90

(iv) other

Rs. 1000 per tonne

5.

 

Granules and powders, of pig iron, spiegeleisen, iron or steel -

 

 

7205.10

(i) of iron

Rs. 500 per tonne

 

7205.20

(ii) of alloy steel, -

 

 

 

(a) of stainless steel

12.5% ad valorem

 

 

(b) other

Rs. 1000 per tonne

 

 

(iii) other

Rs. 1000 per tonne

6.

 

Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading No. 72.03) -

 

 

7206.10

(i) of iron

Rs. 500 per tonne

 

7206.90

(ii) other

Rs. 1000 per tonne

7.

 

Semi-finished products of iron or non-alloy steel -

 

 

7207.10

(i) of iron, other than pieces roughly shaped by forging

Rs. 500 per tonne

 

7207.10

(ii) pieces roughly shaped by forging of iron

12.5% ad valorem

 

7207.90

(iii) of steel, other than pieces roughly shaped by forging

Rs. 1000 per tonne

 

7207.90

(iv) pieces roughly shaped by forging of steel

12.5% ad valorem

8.

72.08

Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated

12.5% ad valorem

9.

72.09

Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled (cold-reduced), not clad, plated or coated

12.5% ad valorem

10.

-

Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated -

 

 

 

plated or coated with zinc - (i)

 

 

7210.11

(a) corrugated

12.5% ad valorem

 

7210.19

(b) other

12.5% ad valorem

 

7210.20

(ii) plated or coated with tin

12.5% ad valorem

11.

72.11

Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated

12.5% ad valorem

12.

 

Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated -

 

 

 

(i) plated or coated with zinc -

 

 

7212.11

(a) corrugated

12.5% ad valorem

 

7212.19

(b)other

12.5% ad valorem

 

7212.20

(ii) plated or coated with tin

12.5% ad valorem

13.

 

Bars and rods, hot-rolled, in irregularly 'wound coils, of iron or non-alloy steel -

 

 

7213.10

(i) of free-cutting steel

Rs. 1000 per tonne

 

7213.90

(ii) other

Rs. 1000 per tonne

14.

 

Other bars and rods of, iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted after rolling -

 

 

7214.10

(i) forged

12.5% ad valorem

 

7214.20

(ii) of free-cutting steel

Rs. 1000 per tonne

 

7214.90

(iii) other

Rs. 1000 per tonne

15.

 

Other bars and rods of iron or non-alloy steel -

 

 

7215.10

(i) of free-cutting steel not further worked than cold-formed or cold-finished

Rs. 1000 per tonne

 

7215.20

(ii) other, not further worked than cold-formed or cold-finished

Rs. 1000 per tonne

 

7215.30

(iii) plated or coated with zinc

Rs. 1825 per tonne

 

7215.40

(iv) plated or coated with other base metals

Rs. 1825 per tonne

 

7215.90

(v) other

Rs. 1000 per tonne

16.

 

Angles, shapes and sections of iron or non-alloy steel -

 

 

7216.10

(i) not further worked than hot-rolled, hot-drawn or extruded

Rs. 1000 per tonne

 

7216.20

(ii) not further worked than cold-formed or cold-finished

Rs. 1000 per tonne

 

7216.30

(iii) plated or coated with zinc

Rs. 1825 per tonne

 

7216.40

(iv) plated or coated with other base metals

Rs. 1825 per tonne

 

7216.60

(v) forged

12.5% ad valorem

 

7216.90

(vi) other

Rs. 1000 per tonne

17.

7217.90

Wire of iron or non-alloy steel, -

 

 

 

(i) plated or coated with base metals

Rs. 1250 per tonne

 

 

(ii) other

Rs. 1000 per tonne

18.

72.18

Stainless steel in ingots or other primary forms; semi-finished products of stainless steel

12.5% ad valorem

19.

72.19

Flat-rolled products of stainless steel, of a width of 600 mm or more

12.5% ad valorem

20.

72.20

Flat-rolled products of stainless steel, of a width of less than 600 mm

12.5% ad valorem

21.

72.21

Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel

12.5% ad valorem

22.

72.22

Other bars and rods of stainless steel; angles, shapes and sections of stainless steel

12.5% ad valorem

23.

72.23

Wire of stainless steel

12.5% ad valorem

24.

 

Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel -

 

 

72.24

(i) forged

12.5% ad valorem

 

72.24

(ii) other

Rs. 1000 per tonne

25.

72.25

Flat rolled products of other alloy steel, of a width of 600 mm or more

12.5% ad valorem

26.

72.26

Flat-rolled products of other alloy steel, of a width of less than 600 mm

12.5%. ad valorem

27.

 

Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel -

 

 

7227.10

(i) of high speed steel

Rs. 1000 per tonne

 

7227.20

(ii)of silico-manganese steel

Rs. 1000 per tonne

 

7227.90

(iii) other

Rs. 1000 per tonne

28.

 

Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel -

 

 

7228.10

(i) bars and rods of high speed steel

Rs. 1000 per tonne

 

7228.20

(ii) bars and rods of silico-manganese steel

Rs. 1000 per tonne

 

7228.30

(iii) other bars and rods, not further worked than hot-rolled, hot-drawn or extruded

Rs. 1000 per tonne

 

7228.40

(iv) other bars and rods, not further worked than forged

12.5% ad valorem

 

7228.50

(v) other bars and rods, not further worked than cold-formed or cold-finished

Rs. 1000 per tonne

 

7228.60

(vi) other bars and rods

Rs. 1000 per tonne

 

 

(vii) angles, shapes and sections -

 

 

7228.71

(a) not further worked than hot-rolled, hot-drawn or extruded

Rs. 1000 per tonne

 

7228.72

(b) not further worked than cold-formed or cold-finished

Rs. 1000 per tonne

 

7228.79

(c) forged

12.5% ad valorem

 

7228.79

(d) others

Rs. 1000 per tonne

 

 

(viii) hollow drill bars and rods -

 

 

7228.81

(a) of alloy steel

Rs. 1000 per tonne

 

7228.82

(b) of non-alloy steel, forged

12.5% ad valorem

 

7228.89

(c) other

Rs. 1000 per tonne

29.

 

Wire of other alloy steel -

 

 

7229.10

(i) of high speed steel

Rs. 1000 per tonne

 

7229.20

(ii) of silico-manganese steel

Rs. 1000 per tonne

 

7229.90

(iii)(a) plated or coated with base metals

Rs. 1250 per tonne

 

 

(b) other

Rs. 1000 per tonne

30.

72.30

Goods and materials of Chapter 72 obtained by breaking up of ships, boats and other floating structures.

Nil

31.

 

Sheet piling of iron or steel, whether or not drilled, punched, or made from assembled elements; welded angles, shapes and sections, of iron or steel -

 

 

7301.10

(i) sheet piling

Rs. 1000 per tonne

 

7301.20

(ii) angles, shapes and sections

Rs. 1000 per tonne

32.

7302.10

(i)

rails

Rs. 1000 per tonne

 

7302.20

(ii)

sleepers (cross-ties)

Rs. 1000 per tonne

33.

73.03

Tubes, pipes and hollow profiles, of cast iron

Rs. 500 per tonne

34.

 

Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel -

 

 

7304.10

(i) of iron

Rs. 500 per tonne

 

7304.90

(ii) of stainless steel

12.5% ad valorem

 

7304.90

(iii) of other alloy or non-alloy steel

12.5% ad valorem

35.

7305.10

Other tubes and pipes (for example, welded, riveted or similarly closed), having internal and external circular cross-sections, the external diameter of which exceeds 406.4 mm, of iron.

Rs. 500 per tonne

36.

7306.10

Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron.

Rs. 500 per tonne

37.

73.27

Goods and materials of Chapter 73 obtained by breaking up of ships, boats and other floating structures.

Nil

Explanation. - For the purposes of this notification, —

(1) "plates" means a hot or cold-rolled flat product, rolled from an ingot or slab or sheet bar or produced by cold reduction of coils, in rectangular cross-section of thickness exceeding 5 mm but not exceeding 100 mm and width of 600 mm and above, and supplied in straight lengths;

(2) "universal plates" means products of rectangular section, hot-rolled lengthwise in a closed box or universal mill, of a thickness exceeding 5 mm but not exceeding 100 mm, and of a width exceeding 150 mm but not exceeding 1200 mm;

(3) "hoops" means hot-rolled flat products in rectangular cross-section of thickness less than 3 mm and width less than 75 mm.

 
 

 

Quick Updates:Latest Updates