Effective rates of duty on Copper and Articles thereof [Ch. 74]
Notification No. 176/88-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. 96/88-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 No. |
Description of goods |
Rate of duty |
|
(1) |
(2) |
(3) |
(4) |
|
1. |
|
Copper mattes; cement copper (precipitated copper) - |
|
|
|
7401.10 |
copper mattes (i) |
Rs. 3,300 per tonne. |
|
|
7401.20 |
cement copper (precipitated copper (ii) |
Rs. 3,300 per tonne. |
|
2. |
74.02 |
Unrefined copper; copper anodes for electrolytic refining |
Rs. 3,300 per tonne. |
|
3. |
|
Refined copper, unwrought |
|
|
|
7403.11 |
(i) |
cathodes and sections of cathodes |
Rs. 3,300 per tonne. |
|
|
7403.13 |
(ii) |
billets (excluding those of circular cross section) |
Rs. 3,300 per tonne. |
|
|
7403.19 |
(iii) |
other (excluding wire-bars and cast rods) |
Rs. 3,300 per tonne. |
|
4. |
|
Copper alloys, unwrought - |
|
|
|
7403.21 |
(i) |
Copper-zinc base alloys (brass) |
Rs. 3,300 per tonne. |
|
|
7403.22 |
(ii) |
copper-tin base alloys (bronze) |
Rs. 3,300 per tonne. |
|
|
7403.23 |
(iii) |
copper-nickel base alloys (cupro-nickle) or copper-nickel-zinc base alloys (nickel silver) |
Rs. 3,300 per tonne. |
|
|
7403.29 |
(iv) |
other (excluding master alloys) |
Rs. 3,300 per tonne. |
|
5. |
74.04 |
Copper waste and scrap |
Rs. 3,300 per tonne. |
|
6. |
74.06 |
Master alloys of copper |
Rs. 3,300 per tonne. |
|
7. |
|
Copper bars, rods and profiles - |
|
|
|
7407.12 |
(i) |
bars and rods of copper alloys |
Rs. 3,300 per tonne. |
|
|
7407.29 |
(ii) |
profiles (other than hollow profiles) |
Rs. 7,000 per tonne. |
|
8. |
|
Copper plates, sheets (including circles) and strip, of a thickness exceedings 0.15 mm - |
|
|
|
7409.10 |
(i) |
of refined copper |
Rs. 4,500 per tonne. |
|
|
7409.20 |
(ii) |
of copper-zinc base alloys (brass) |
Rs. 4,500 per tonne. |
|
|
7409.30 |
(iii) |
of copper-tin base alloys (bronze) |
Rs. 4,500 per tonne. |
|
|
7409.40 |
(iv) |
of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver) |
Rs. 4,500 per tonne. |
|
|
7409.90 |
(v) |
of other copper alloys |
Rs. 4,500 per tonne. |
|
9. |
|
Copper foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.15 mm - |
|
|
|
7410.11 |
(i) |
of refined copper, not backed |
Rs. 4,500 per tonne. |
|
|
7410.12 |
(ii) |
of copper alloys, not backed |
Rs. 4,500 per tonne. |
|
|
7410.21 |
(iii) |
of refined copper, backed |
Rs. 4,500 per tonne. |
|
|
7410.22 |
(iv) |
of copper alloys, backed |
Rs. 4,500 per tonne. |
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