Exemption to certain products of Copper or Aluminium
Notification No. 179/88-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. 99/88-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, specified 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. |
74.09 and 76.06 |
Blanks and sheets of copper or aluminium |
Nil |
If produced by the Government of India Mint and used in the factory of production in the manufacture of coins. |
|
2. |
7408.19 and 7408.29 |
Copper wire, of which the maximum cross-sectional dimension does not exceed 6 mm. |
Nil |
If used in the factory of production in the manufacture of winding wires falling under heading No. 85.44 of the said Schedule. |
|
3. |
7408.19 and 7408.29 |
Bare copper wire of cross-sectional dimension not exceeding 0.315 mm. |
Nil |
If it is proved to the satisfaction of the Assistant Collector of Central Excise that the said bare copper wire is intended to be used for the manufacture of imitation "Zari". |
|
4. |
74.09 |
Copper plates, sheets, blanks (including circles) and strip. |
Rs. 1,200 per tonne |
If, -
(i) such plates, sheets, blanks and strip are for supply to ordnance factories belonging to the Central Government (hereinafter referred to as the said factories);
(ii) such plates, sheets, blanks and strip have been manufactured out of materials supplied by the said factories; and
(iii) the manufacture produces a certificate within such period as the Assistant Collector of Central Excise may specify in this behalf, that such plates, sheets, blanks and strip have been received in the said factories; and
(iv) no credit of the duty paid on materials supplied by the said factories is availed of under rule 57A of the said rules. |
9911796707
