Exemption to certain products of Zinc - 183/88 - Central Excise - Tariff

Exemption to certain products of Zinc

Notification No. 183/88-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. 104/88-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	Description of goods	Rate
(1)	(2)	(3)	(4)
1.	79.01	Unwrought zinc, in any form	Nil
2.	7904.10	Wrought bars and rods (including wire-rods) of zinc	Nil
3.	7904.29	Zinc profiles, other than hollow profiles	Rs. 600 per tonne
4.	7905.90	Zinc plates, sheets (including circles, but excluding calots), strip and foil	Rs. 600 per tonne
5.	7905.10	Zinc calots	Rs. 1625 per tonne:

Provided that the said goods are made from zinc and articles thereof (hereinafter referred to as the inputs) falling within Chapter 79, 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 zinc and articles thereof produced or manufactured by the primary producer.

Explanation. - For the purposes of this notification, -

(1) the expression "primary producer" means any person licensed or registered under the Industries (Development and Regulation) Act, 1951 (65 of 1951), who produces 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.