Exemption to specified goods of Aluminium [Ch. 76] - 204/88 - Central Excise - Tariff

Exemption to specified goods of Aluminium [Ch. 76]

Notification No. 204/88-C.E.

Dated 20-5-1988

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 101/88-Central Excises, dated the 1st March, 1988, the Central Government hereby exempts goods of the description specified in column (3) of the Table hereto annexed and falling under 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.

THE TABLE

S. No.	Heading No./sub-heading No.	Description of goods		Rate of duty
(1)	(2)	(3)		(4)
1.	76.01	Unwrought aluminium (excluding unwrought aluminium wire-rods, whether or not in coils).		11%
2.	76.02	Aluminium waste and scrap		15%
3.	76.03	Aluminium powders and flakes		15%
4.	7601.30, 7604.10, 7604.30, 7605.11 and 7605.21	Unwrought aluminium wire-rods, whether or not in coils; wire rods, bars and other rods of aluminium, wrought; aluminium wire of which the maximum cross-sectional dimension exceeds 6 mm.		18%
5.	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 said rules.	Rs. 1,400 per tonne.
		(ii)	Aluminium wire-rods and wire of which the maximum cross-sectional dimensions exceeds 6 mm produced by manufacturers other than primary producers.	Rs. 4,700 per tonne.
6.	7604.21	Hollow profiles		25%
7.	7604.29	Profiles, other than hollow profiles		25%
8.	7605.19 and 7605.29	Aluminium wire of which no cross-sectional dimension exceeds 6 mm.		20%
9.	76.06	Circles having thickness of and above 0.56 mm but not above 2 mm.		13%
10.	76.06	Aluminium plates, sheets (including circles) and strip, other than circles mentioned in S. No. 9 above.		25%
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.		15%
12.	76.08	Aluminium tubes and pipes		25%

Provided that nothing contained in this notification shall apply to aluminium to which the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 150/86-Central Excises, dated the 1st March, 1986 applies;

Provided further that the rate specified in column (4) against S. No. 10 of the Table annexed above shall be reduced by 14 per cent 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 Central Excise Rules, 1944, 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.