Exemption to zinc unwrought in any form [Heading No. 79.01] - 224/88 - Central Excise - Tariff

Exemption to zinc unwrought in any form [Heading No. 79.01]

Notification No. 224/88-C.E.

Dated 23-6-1988

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts unwrought zinc in any form, falling under heading No. 79.01 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon which is specified in the said Schedule :

Provided that the said unwrought zinc is produced or manufactured from zinc dross, zinc ash or residues thereof (hereinafter referred to as the inputs), falling within Chapter 26 of the said Schedule, on which the duty of excise leviable under the said Schedule, or the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid:

Provided further that no credit of the duty paid on the inputs has been taken under rule 56A or rule 57A of the said rules :

Provided also that nothing contained in this notification shall apply to unwrought zinc in any form or articles thereof produced or manufactured by a primary producer.

Explanation : For the purposes of this notification, -

(1) the expression "primary producer" means any person licenced or registered under the Industries (Development and Regulation) Act, 1951 (65 of 1951), who produces or manufactures zinc from zinc ore or zinc ore concentrates,

(2) all stocks of the inputs in the country, except such stocks as are clearly recognisable as being non-duty paid, shall be deemed to be the inputs on which the duty has already been paid.