Copper products [Chapter 74]
Notification No. 35/92-C.E.
Dated 1-3-1992
In exercise of the powers conferred by sub-section (1) of section 5A 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. 67/89-Central Excises, dated the 1st March, 1989, 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.
|
S. No. |
Heading No./sub-heading No. |
Description of goods |
Rate |
|
(1) |
(2) |
(3) |
(4) |
|
01. |
|
Copper mattes, cement copper (precipitated copper) |
|
|
|
7401.10 |
(i) copper mattes |
10% ad valorem |
|
|
7401.20 |
(ii) cement copper (precipitated copper) |
10% ad valorem |
|
02. |
74.02 |
Unrefined copper, copper anodes for electrolytic refining |
10% ad valorem |
|
03. |
|
Refined copper, unwrought |
|
|
|
7403.11 |
(i) Cathodes and sections of cathodes |
10% ad valorem |
|
|
7403.12 |
(ii) wire-bars |
10% ad valorem |
|
|
7403.13 |
(iii) billets (excluding those of circular cross-section) |
10% ad valorem |
|
|
7403.13 |
(iv) billets of circular cross-section |
10% ad valorem |
|
|
7403.19 |
(v) cast rods |
10% ad valorem |
|
|
7403.19 |
(vi) other |
10% ad valorem |
|
04. |
|
Copper alloys, unwrought - |
|
|
|
7403.21 |
(i) copper-zinc base alloys (brass) |
10% ad valorem |
|
|
7403.22 |
(ii) copper-tin base alloys (bronze) |
10% ad valorem |
|
|
7403.23 |
(iii) copper-nickel base alloys (cupro-nickel) or copper nickel-zinc base alloys (nickel silver) |
10% ad valorem |
|
|
7403.29 |
(iv) other (excluding master alloys) |
10% ad valorem |
|
05. |
74.04 |
Copper waste and scrap |
10% ad valorem |
|
06. |
74.05 |
Master alloys of copper |
10% ad valorem |
|
07. |
|
Copper bars, rods and profiles - |
|
|
|
7407.11 |
(i) bars and rods of refined copper, of which the maximum cross-sectional dimension exceeds 6 mm. |
10% ad valorem |
|
|
7407.12 |
(ii) bars and rods of copper alloys, of which the maximum cross-sectional dimension exceeds 6 mm. |
10% ad valorem |
|
|
7407.29 |
(iii) profiles (other than hollow profiles) |
10% ad valorem |
|
08. |
7408.11 or 7408.21 |
Wire (of which the maximum cross-sectional dimension exceeds 6 mm), of refined copper or copper alloys |
10% ad valorem |
|
09. |
|
Copper plates, sheets (including circles) and strip, of a thickness exceeding 0.15 mm - |
|
|
|
7409.10
7409.20 |
(i) of refined copper
(ii) of copper-zinc base alloys (brass) |
10% ad valorem
10% ad valorem |
|
|
7409.30 |
(iii) of copper-tin base alloys (bronze) |
10% ad valorem |
|
|
7409.40 |
(iv) of copper-nickel base alloys (cupro-nickel) or copper-nickel base alloys (nickel-silver) |
10% ad valorem |
|
|
7409.90 |
(v) of other copper alloys |
10% ad valorem |
|
10. |
|
Copper foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.15 mm - |
|
|
|
7410.11 |
(i) of refined copper, not backed |
10% ad valorem |
|
|
7410.12 |
(ii) of copper alloys, not backed |
10% ad valorem |
|
|
7410.21 |
(iii) of refined copper, backed |
10% ad valorem |
|
|
7410.22 |
(iv) of copper alloys, backed |
10% ad valorem |
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