Exemption to certain specified goods falling under Chapter 76 - 180/88 - Central Excise - Tariff

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Exemption to certain specified goods falling under Chapter 76

Notification No. 180/88-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. 100/88-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, subject to the conditions, if any, laid down in the corresponding entry in column (5) thereof.

THE TABLE

S. No.	Heading No./sub-heading No.	Description of goods			Rate	Conditions
(1)	(2)	(3)			(4)	(5)
1.	76.01 and 7616.90	Unwrought aluminium, whether or not alloyed and cast articles of aluminium			Nil	If, manufactured from goods falling within Chapter 76 of the said Schedule on which 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.
2.	76.01	Unwrought aluminium in any form recovered from dross and skimmings of aluminium			Nil	- - -
3.	76.02	Aluminium waste and scrap			Nil	If used within the factory of production in the manufacture of goods falling within Chapter 76 of the said Schedule.
4.	76.02	Aluminium waste and scrap			Nil	If 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.
5.	7604.29	Shapes and sections of aluminium			Nil	If manufactured from aluminium plates, sheets (including circles) and strip of thickness exceeding 0.2 mm falling under heading No. 76.06 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 been paid.
6.	76.03, 7604.21, 7604.29, 76.06, 76.07 and 76.08	Aluminium powders and flakes, profiles (whether hollow or otherwise), aluminium plates, sheets (including circles, strip, aluminium foil, aluminium tubes and pipes.			Appropriate amount of duty chargeable less rupees two thousand and two hundred per tonne.	If manufactured from goods falling within Chapter 76 of the said Schedule on which the duty of excise leviable under the said Schedule or additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid.
7.	76.05	Aluminium wire other than aluminium wire of thickness 3.25 mm or more)			Nil	- - -
8.	76.06 and 76.07	Aluminium plates, sheets (including circles), strip and foil.			Nil	If produced in ordnance factories belonging to the Central Government and intended for consumption by the ordnance factories or for supply to the Central Government Departments.
9.	76.06	Aluminium sheets			11%	If the Assistant Collector of Central Excise is satisfied that such sheets are intended for use in the electrolytic process for manufacture of aluminium and zinc, and where such use is elsewhere than in the factory of production of such sheets, the procedure set out in Chapter X of the said Rules, is followed.
10.	76.06	Circles having thickness of and above 0.56 mm. but not above 2 mm.			Nil	If manufactured from goods, falling within Chapter 76 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.
11.	76.06	Aluminium strips			Nil	If, - manufactured from goods (i) falling within Chapter 76 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; and (ii) the Assistant Collector of Central Excise is satisfied that such strips are intended for use in the manufacture of aluminium ornaments, and where such use is elsewhere than in the factory of production of such strips, the procedure specified by the Collector of Central Excise, is followed.
12.	76.06	Aluminium sheets			Nil	If such sheets arise in the course of manufacture of aluminium circles referred to in S. No. 10 above.
13.	76.07	Etched or formed aluminium foils			Nil	If manufactured from plain aluminium foil 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 been paid.
14.	76.07	Aluminium foils subjected to any one or more of the following processes, namely :-			Nil	If manufactured from foils 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.
		(a)		cutting to shape;
		(b)		embossing;
		(c)		perforation
15.	76.07	Aluminium foils subjected to any one or more of the following processes, namely :-				If, - (i) manufactured from aluminium foils 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, and ii) the total quantity of such aluminium foils taken for the process of manufacture by a manufacturer in one or more of his factories during the preceding financial year had not exceeded five metric tonnes.
		(a)	coating;
		(b)	printing;
		(c)	Backing with paper or other reinforcing materials.
16	76.08	Aluminium pipes conforming to the specifications in IS 7092 (Part I or II) of the Indian Standards Institution and having outside diameter of, - (i) 5.08 centimetres and wall thickness of 1.27 millimetres, (ii) 7.62 centimetres and wall thickness of 1.27 millimetres. (iii) 10.16 centimetres and wall thickness of 1.27 millimetres, (iv) 12.70 centimetres and wall thickness of 1.32 millimetres, (v) 15.24 centimetres and wall thickness of 1.47 millimetres.			Nil	If the Assistant Collector of Central Excise is satisfied that such pipes are intended for use in the manufacture of sprinkler equipment for agricultural irrigation purposes.
17.	7610.10	Aluminium doors, windows and their frames and thresholds for doors.			15%	- - -
18.	76.06	Aluminium corrugated sheets.			15%	- - -
19.	7604.21, 7604.29, 7604.30, 76.08 & 76.09	Aluminium extrusions, square tubes and round tubes of aluminium.			Nil	If, - (i) used in the manufacture of -
						(A)		artificial limbs; or
						(B)		any of the following rehabilitation aids, namely :-
								(1)	Somi-Brace,
								(2)	Ash Brace,
								(3)	Taylor Brace,
								(4)	Four Post Collars,
								(5)	Thumb Splint/finger Splint,
								(6)	Axilla crutches,
								(7)	Elbow Crutches,
								(8)	Walking Frames,
								(9)	Wheel Chair/Tricycle components,
								(10)	Braille Shorth and Machine,
								(11)	Folding can for Blind; and
							(ii) such use is elsewhere than in the factory of production, the procedure set out in Chapter X of the said Rules is followed.
20.	7615.10	Utensils made of aluminium			Nil	- - -
21.	76.16	Articles other than cast articles of aluminium			20%	- - -

Provided that in respect of goods, mentioned against Sl. Nos. 1, 5, 6, 10 and 11 of the said Table, the exemption shall not be applicable if they are manufactured by producers who produce unwrought aluminium from bauxite or alumina or both, whether in the same factory or in any other factory of India:

Provided further that in respect of goods mentioned against Sl. No. 6 of the said Table, the exemption contained in this Notification shall not apply if credit of the duty paid on the goods used in their manufacture has been availed under rule 56A or rule 57A of the Central Excise Rules, 1944:

Provided also that in respect of the goods mentioned against Sl. No. 15 of the said Table, where the total quantity of aluminium foil taken for the process of manufacture by a manufacturer in one or more factories during any financial year exceeds five metric tonnes, the exemption under this notification for that year shall be limited only to so much of the processed aluminium foils as are manufactured from five metric tonnes of aluminium foils so taken for processing.

Explanation 1. - For the purposes of this notification, the weight of five metric tonnes specified in column (5) against Sl. No. 15 of the said Table shall be the net metal weight of foil, that is to say, the weight of the foils after excluding the weight of coating or lacquering or backing or re-inforcing materials, if any, contained in such foils.

Explanation II. - For the purposes of this notification, all stocks of aluminium and products thereof in the country, except such stocks as are clearly recognisable as being non-duty paid, shall be deemed to be aluminium and products thereof on which the duty has already been paid.