Effective Rates of Excise duty for specified goods falling within Chapters 72 and 73 - 170/88 - Central Excise - Tariff

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Effective Rates of Excise duty for specified goods falling within Chapters 72 and 73

Notification No. 170/88-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. 89/88-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
(1)	(2)	(3)							(4)
1.	72.01	Pig iron and spiegeleisen in pigs, blocks or other primary forms							Rs. 80 per tonne.
2.	72.03	Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms.							Rs. 80 per tonne.
3.		Ferrous waste and scrap; remelting scrap ingots of iron or steel
	7204.10	(i) of iron							Rs. 80 per tonne.
	7204.20	(ii) of stainless steel							Rs. 365 per tonne.
	7204.30	(iii) of other alloy steel							Rs. 365 per tonne.
	7204.90	(iv) other							Rs. 365 per tonne.
4.		Granules and powders, of pig iron, spiegeleisen, iron or steel -
	7205.10	(i) of iron						Rs. 80 per tonne.
	7205.20	(ii) of alloy steel						Rs. 365 per tonne
	7205.90	(iii) other						Rs. 365 per tonne
5.		Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading No. 72.03) -
	7206.10	(i) of iron						Rs. 80 per tonne
	7206.90	(ii) other						Rs. 365 per tonne.
6.		Semi-finished products of iron or non-alloy steel -
	7207.10	(i) of iron, other than pieces roughly shaped by forging						Rs. 80 per tonne.
	7207.10	(ii) pieces roughly shaped by forging of iron						Rs. 365 per tonne.
	7207.90	(iii) of steel, other than pieces roughly shaped by forging						Rs. 365 per tonne.
7.		Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated -
	7208.11 and 7208.19	(i) plates and universal plates						Rs. 385 per tonne.
	7208.29	(ii) sheets not exceeding 5 mm in thickness						Rs. 500 per tonne.
		(iii) strips
	7208.31	(a) exceeding 5 mm in thickness						Rs. 365 per tonne.
	7208.39	(b) other						Rs. 500 per tonne.
	7208.40	(iv) skelp						Rs. 500 per tonne.
		(v) other flat products -
	7208.91	(a) exceeding 5 mm in thickness						Rs. 385 per tonne.
	7208.99	(b) other						Rs. 500 per tonne.
8.		Flat-rolled products of iron or non-alloy steel; of a width of 600 mm or more, cold-rolled (cold-reduced), not clad, plated or coated -
	7209.10	(i) plates						Rs. 385 per tonne.
	7209.20	(ii) sheets						Rs. 715 per tonne.
	7209.30	(iii) strips						Rs. 715 per tonne.
	7209.90	(iv) other						Rs. 715 per tonne.
9.		Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated -
		(i)			plated or coated with zinc -
	7210.11				a) corrugated			Rs. 935 per tonne.
	7210.19				(b) other			Rs. 935 per tonne.
	7210.20	(ii)			plated or coated with tin			Rs. 970 per tonne.
10.					Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated -
		(i)			flats (hot-rolled) -
	7211.11				(a) exceeding 5 mm in thickness			Rs. 385 per tonne.
	7211.19				(b) other			Rs. 500 per tonne.
	7211.21 and 7211.29	(ii)			universal plates			Rs. 385 per tonne.
	7211.30	(iii)			Hoops			Rs. 500 per tonne.
		(iv)			sheets -
	7211.41				(a) cold-rolled (cold-reduced)			Rs. 715 per tonne.
	7211.49				(b) hot-rolled, not exceeding 5 mm in thickness			Rs. 500 per tonne.
		(v)			strips -
	7211.51				(a) cold-rolled (cold-reduced)			Rs. 715 per tonne.
	7211.52				b) hot-rolled, exceeding 5 mm in thickness			Rs. 365 per tonne.
	7211.59				(c) other			Rs. 500 per tonne.
	7211.60	(vi)			Skelp			Rs. 500 per tonne.
		(vii)			Other flat products -
	7211.91				(a) cold-rolled (cold-reduced)			Rs. 715 per tonne.
	7211.92				(b) hot-rolled, exceeding 5 mm in thickness			Rs. 385 per tonne.
	7211.99				(c) other			Rs. 500 per tonne.
11.		Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated -
		(i)			plated or coated with zinc -
	7212.11				(a) corrugated			Rs. 935 per tonne.
	7212.19				(b) other			Rs. 935 per tonne.
	7212.20	(ii)			plated or coated with tin			Rs. 970 per tonne.
12.					Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel -
	7213.10	(i)			of free-cutting steel			Rs. 365 per tonne.
	7213.90	(ii)			other			Rs. 365 per tonne.
13.		Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted after rolling
	7214.20	(i)			of free-cutting steel			Rs. 365 per tonne.
	7214.90	(ii)			other			Rs. 365 per tonne.
14.		Other bars and rods of iron or non-alloy steel -
	7215.10	(i)			of free-cutting steel not further worked than cold-formed or cold-finished			Rs. 365 per tonne.
	7215.20	(ii)			other, not further worked than cold-formed or cold-finished			Rs. 365 per tonne.
	7215.30	(iii)			plated or coated with zinc			Rs. 935 per tonne.
	7215.40	(iv)			plated or coated with other base metals			Rs. 970 per tonne.
	7215.90	(v)			other			Rs. 365 per tonne.
15.					Angles, shapes and sections of iron or non-alloy steel -
	7216.10	(i)			not further worked than hot-rolled, hot-drawn or extruded			Rs. 365 per tonne.
	7216.20	(ii)			not further worked than cold-formed or cold-finished			Rs. 365 per tonne.
	7216.30	(iii)			plated or coated with zinc			Rs. 935 per tonne.
	7216.40	(iv)			plated or coated with other base metal			Rs. 970 per tonne.
	7216.90	(v)			other			Rs. 365 per tonne.
16.	7217.90	Wire of iron or non-alloy steel, other than electric resistance wire (including electric resistance heating wire)						Rs. 365 per tonne.
17.		Stainless steel in ingots or other primary forms; semi-finished products of stainless steel -
	72.18	(i)					forged	Rs. 550 per tonne.
	72.18	(ii)					other	Rs. 365 per tonne.
18.							Flat-rolled products of stainless steel, of a width of 600 mm or more -
		(i)					not further worked than hot-rolled, whether or not in coils -
	7219.10						(a) of a thickness exceeding 5 mm	Rs. 385 per tonne.
	7219.10						(b) other	Rs. 500 per tonne.
	7219.20	(ii)					not further worked than cold-rolled (cold-reduced)	Rs. 715 per tonne.
	7219.90	(iii)					other	Rs. 715 per tonne.
19.							Flat-rolled products of stainless steel, of a width of less than 600 mm -
		(i)					not further worked than hot-rolled, whether or not in coils -
	7220.10						(a) of a thickness exceeding 5 mm	Rs. 385 per tonne.
	7220.10						(b) other	Rs. 500 per tonne.
	7220.20	(ii)					not further worked than cold-rolled (cold-reduced)	Rs. 715 per tonne.
	7220.90	(iii)					Other	Rs. 715 per tonne.
20.	72.21						Bars and rods, hot-rolled, in irregularly would coils, of stainless steel.	Rs. 365 per tonne.
21.							Other bars and rods of stainless steel; angles, shapes and sections of stainless steel -
	7222.10	(i)					forged bars and rods	Rs. 550 per tonne.
	7222.10	(ii)					bars and rods, not further worked than hot-rolled, hot-drawn or extruded	Rs. 365 per tonne.
	7222.20	(iii)					bars and rods, not further worked than cold-formed or cold-finished	Rs. 365 per tonne.
	7222.30	(iv)					other bars and rods	Rs. 365 per tonne.
	7222.40	(v)					angles, shapes and sections, forged	Rs. 550 per tonne.
	7222.40	(vi)					other angles, shapes and sections	Rs. 365 per tonne.
22.	72.23						Wire of stainless steel	Rs. 365 per tonne.
23.							Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel -
	72.24	(i)					forged	Rs. 550 per tonne.
	72.24	(ii)					other	Rs. 365 per tonne.
24.							Flat-rolled products of other alloy steel, of a width of 600 mm or more -
	7225.10	(i)					of silicon-electrical steel	Rs. 715 per tonne.
	7225.20	(ii)					of high speed steel	Rs. 500 per tonne.
		(iii)					other, not further worked than hot-rolled, whether or not in coils -
	7225.30						(a) of a thickness exceeding 5 mm	Rs. 385 per tonne.
	7225.30						(b) other	Rs. 500 per tonne.
	7225.40	(iv)					other, not further worked than cold-rolled (cold-reduced)	Rs. 715 per tonne.
	7225.90	(v)					other	Rs. 715 per tonne.
25.		Flat-rolled products of other alloy steel, of a width of less than 600 mm -
	7226.10	(i)					of silicon-electrical steel	Rs. 715 per tonne.
	7226.20	(ii)					of high speed steel	Rs. 500 per tonne.
		(iii)					other -
	7226.91						(a) not further worked than hot-rolled, of a thickness exceeding 5 mm	Rs. 385 per tonne.
	7226.91						(b) not further worked than hot-rolled, of a thickness not exceeding 5 mm.	Rs. 500 per tonne.
	7226.92						(c) not further worked than cold-rolled (cold-reduced)	Rs. 715 per tonne.
	7226.99						(d) other	Rs. 715 per tonne.
26.		Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel -
	7227.10	(i)				of high speed steel		Rs. 365 per tonne.
	7227.20	(ii)				of silico-manganese steel		Rs. 365 per tonne.
	7227.90	(iii)				other		Rs. 365 per tonne.
27.		Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel steel; hollow drill bars and rods, of alloy or non-alloy steel -
	7228.10	(i)				bars and rods of high speed steel		Rs. 365 per tonne.
	7228.20	(ii)				bars and rods of silico-manganese steel		Rs. 365 per tonne.
	7228.30	(iii)				other bars and rods, not further worked than hot-rolled, hot-drawn or extruded		Rs. 365 per tonne.
	7228.40	(iv)				other bars and rods, not further worked than forged		Rs. 550 per tonne.
	7228.50	(v)				other bars and rods, not further worked than cold-formed or cold-finished		Rs. 365 per tonne.
	7228.60	(vi)				other bars and rods		Rs. 365 per tonne.
		(vii)				angles, shapes and sections -
	7228.71, 7228.72 & 7228.79					(a) forged		Rs. 550 per tonne.
	7228.71					(b) not further worked than hot-rolled, hot-drawn orextruded		Rs. 365 per tonne.
	7228.72					(c) not further worked than cold-formed or cold-finished		Rs. 365 per tonne.
	7228.79					(d) other		Rs. 365 per tonne.
		(viii)				hollow drill bars and rods -
	7228.81					(a) of alloy steel		Rs. 365 per tonne.
	7228.89					(b) other		Rs. 365 per tonne.
28.		Wire of other alloy steel -
	7229.10	(i)				of high speed steel		Rs. 365 per tonne.
	7229.20	(ii)				of silico-manganese steel		Rs. 365 per tonne.
	7229.90	(iii)				other wire, other than electric resistance wire (including electric resistance heating wire)		Rs. 365 per tonne.
29.	72.30	Goods and materials of Chapter 72 obtained by breaking up of ships, boats and other floating structures manufactured in India						Rs. 1400 per tonne.
30.		Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel -
	7301.10	(i)		sheet piling				Rs. 365 per tonne.
	7301.20	(ii)		angles, shapes and sections				Rs. 365 per tonne.
31.		Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates, base plates, rail clips, bed plates, ties and other material specialized for jointing or fixing rails -
	7302.10	(i)	rails					Rs. 365 per tonne.
	7302.20	(ii)	sleepers (cross-ties)					Rs. 365 per tonne.
32.	73.03	Tubes, pipes and hollow profiles, of cast iron						Rs. 80 per tonne.
33.		Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel -
	7304.10	(i)				of iron		Rs. 80 per tonne.
	7304.90	(ii)				other		Rs. 385 per tonne.
34.	7305.10	Other tubes and pipes (for example, welded, riveted or similarly closed), having internal and external circular cross-sections, the external diameter of which exceeds 406.4 mm of iron						Rs. 80 per tonne.
35.	7306.10	Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron						Rs. 80 per tonne.
36		Other cast articles of iron or steel -
	7325.10	(i)		of iron				Rs. 80 per tonne.
	7325.20	(ii)		of alloy steel				Rs. 220 per tonne.
	7325.30	(iii)		of stainless steel				Rs. 220 per tonne.
	7325.90	(iv)		other				Rs. 220 per tonne.
37.	73.27	Goods and materials of Chapter 73 obtained by the breaking up of ships, boats and other floating structures manufactured in India						Rs. 1400 per tonne.

Explanation.- For the purposes of this notification, -

(1) "plates" means a hot or cold-rolled flat product, rolled from an ingot or slab or sheet bar or produced by cold reduction of coils, in rectangular cross-section of thickness exceeding 5 mm but not exceeding 100 mm and width of 600 mm and above, and supplied in straight lengths;

(2) "universal plates" means products of rectangular section, hot-rolled lengthwise in a closed box or universal mill, of a thickness exceeding 5 mm but not exceeding 100 mm, and of a width exceeding 150 mm but not exceeding 1200 mm;

(3) "hoops" means hot-rolled flat products in rectangular cross-section of thickness less than 3 mm and width less than 75 mm.

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