Effective rates of duty on aluminium and articles thereof - 069/89 - Central Excise - Tariff

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Effective rates of duty on aluminium and articles thereof

Notification No. 69/89-C.E.

Dated 1-3-1989

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. 240/88-Central Excises, dated the 9th August, 1988, 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)
01.	76.01	Unwrought aluminium, whether or not alloyed.	20% plus Rs. 2500 per tonne
02.	76.02	Aluminium waste and scrap.	30%
03.	76.03	Aluminium powders and flakes.	30%
04.	7604.10, 7604.30, 7605.11 and 7605.21	Wire-rods, bars and other rods of aluminium, wrought, aluminium wire of which the maximum cross-sectional dimension exceeds 6 mm.	20% plus Rs. 2500 per tonne
05.	7604.10, 7605.11 and 7605.21	(i) Aluminium wire-rods and wire of which the maximum cross-sectional dimension exceeds 6 mm produced by manufacturers other than primary producers and in respect of which no credit of duty paid on the ingots or billets used in their manufacture has been taken under rule 56A or rule 57A of the Central Excise Rules, 1944.	Rs. 1400 per tonne
		(ii) Aluminium wire-rods and wire of which the maximum cross-sectional dimension exceeds 6 mm produced by manufacturers other than primary producers	Rs. 9500 per tonne
06.	7604.21	Hollow profiles.	35%
07.	7604.29	Profiles, other than hollow profiles	35%
08.	7605.19 and 7605.29	Aluminium wire of which no cross-sectional dimension exceeds 6 mm	30%
09.	76.06	Circles having thickness of and above 0.56 mm but not above 2 mm.	30%
10.	76.06	Aluminium plates, sheets (including circles) and strip, other than circles mentioned in S. No. 09 above.	35%
11.	76.07	Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm.	25%
12.	76.08	Aluminium tubes and pipes.	35%

Provided that the rate specified in column (4) against S. No. 10 of the Table annexed above shall be reduced to 20% plus Rs. 2500 per tonne in the case of strips if the same are intended to be used for the manufacture of aluminium pipes which are exempt under S. No. 16 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 180/88-Central Excises, dated the 13th May, 1988, and where such use is elsewhere than in the factory of production of such strips, the procedure set out in Chapter X of the said Rules is followed.

Explanation :- For the purposes of this notification, the expression "primary producer" means any person licenced or registered under the Industries (Development and Regulation) Act, 1951 (65 of 1951) who produces aluminium from bauxite or alumina.