Exemption to certain products of Copper like Pipes, Tubes, Strip etc.
Notification No. 177/88-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. 97/88-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. |
74.04 |
Copper waste and scrap |
If used within the factory of production in the manufacture of goods falling within Chapter 74 of the said Schedule. |
|
2. |
74.04 |
Copper waste and scrap |
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. |
|
3. |
74.09 |
Copper strip manufactured from copper wire |
If used in the manufacture of harmonium reeds, and where such use is elsewhere than in the factory of production, the procedure, as specified by the Collector of Central Excise in this regard, is followed. |
|
4. |
74.09 and 71.10 |
Copper strip and foil |
If, -
(i) the Assistant Collector of Central Excise is satisfied that such strip and foil are intended for use in the manufacture of imitation "Zari", or
(ii) such strip and foil are produced from copper waste or scrap, and the Assistant Collector of Central Excise is satisfied that the said strip and foil are intended for use in the manufacture of trinkets. |
|
5. |
7407.21, 74.09 and 74.11 |
Shells and blanks for pipes and tubes, copper plates, sheets (including circles) and strips; copper pipes and tubes. |
If manufactured in an 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. |
|
6. |
74.11 |
Copper pipes and tubes. |
If, -
(i) the Collector of Central Excise is satisfied that such pipes and tubes are required for use in a thermal power station;
(ii) the owner, or, as the case may be, the chief executive of the thermal power station in respect of which such pipes and tubes are required, gives a written undertaking to the Collector of Central Excise that he will satisfy the proper officer of Central Excise within one year of the date of clearance of such pipes and tubes, or within such extended period as the Collector of Central Excise may allow, that the same are actually used in the said thermal power station, and in default, to pay the whole of the duty of excise which is exempt under this notification; and
(iii) the procedure set out in Chapter X of the said Rules is followed. |
|
7. |
74.11 |
Copper pipes and tubes. |
If supplied to Bharat Heavy Electricals Limited for the manufacture of thermal power equipments to be used in the initial setting up of a thermal power station, and the General Manager of Bharat Heavy Electricals Limited.
(i) certifies that such pipes and tubes are required for the manufacture of thermal power equipment to be used in the initial setting up of a thermal power station;
(ii) gives an undertaking at the time of clearance of such pipes and tubes that he will satisfy the proper officer of the Central Excise within one year of the date of clearance of such pipes and tubes that the same have actually been used for the said purpose; and
(iii) executes a bond binding Bharat Heavy Electricals Limited, to pay, on demand, in respect of such pipes and tubes as are not proved to the satisfaction of the proper officer of the Central Excise to have actually been used for the aforesaid purpose, an amount equal to the duty leviable on the said pipes and tubes but for the exemption contained in this notification. |
|
8. |
7407.21 |
Shells and blanks for pipes and tubes |
If used in the manufacture of copper pipes and tubes exempted under S. No. 6 or 7 of this Table :
Provided that where such use is elsewhere than in the factory of production of the said goods, the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed. |
|
9. |
7418.10 |
Copper or brass utensils |
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