Exemption to certain products of zinc like ingots, wires, dust, dross, ash etc.
Notification No. 184/88-C.E.
Dated 13-5-1988
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. 105/88-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 the whole of the duty of excise leviable thereon which is specified in the said Schedule, subject to the conditions, if any, specified in the corresponding entry in column (4) of the said Table.
THE TABLE
|
S. No. |
Heading No./sub-heading No. |
Description of goods |
Conditions |
|
(1) |
(2) |
(3) |
(4) |
|
1. |
79.01 |
Zinc ingots |
If,- |
|
(i) |
used in the manufacture of zinc dust within the factory of production of zinc ingots, and where such use is elsewhere than in the factory of production of such ingots, the procedure set out in Chapter X of the said rules is followed; and |
|
(ii) |
such zinc dust is returned to the factory of production of zinc ingots within such period as the Assistant Collector of Central Excise, having jurisdiction over the factory of production of zinc ingots, may specify. |
|
2. |
79.02 |
Zinc waste and scrap |
If, - |
|
|
(i) |
used within the factory of production in the manufacture of goods falling within Chapter 79 of the said Schedule; or |
|
|
|
|
(ii) |
intended to be used in the manufacture of chemicals and where such use is elsewhere than in the factory of production, the procedure set out in Chapter X of the said rules is followed. |
|
3. |
7905.90 |
Zinc plates, sheets (including circles but excluding calots), strip and foil |
If manufactured in any ordnance factory belonging to the Central Government and are used for defence purposes in such factory or in other ordnance factories belonging to the Central Government. |
|
4. |
7903.90 and 7905.90 |
Zinc powders and flakes; zinc plates and sheets |
If used in the manufacture of zinc unwrought within the factory of production. |
|
5. |
7903.10 |
Zinc dust |
If manufactured out of zinc ingots and used in the manufacture of zinc unwrought, and if such use is elsewhere than in the factory of production of such zinc dust, the procedure set out in Chapter X of the said rules, is followed. |
|
6. |
7904.30 |
Zinc Wires |
- - - |
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