Effective rates of excise duty as well as exemption to certain products of zinc - 104/88 - Central Excise - Tariff

Effective rates of excise duty as well as exemption to certain products of zinc

Notification No. 104/88-C.E.

Dated 1-3-1988

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. 152/86-Central Excises, dated the 1st March, 1986, the Central Government hereby exempts goods of the description specified in column (2) of the Table hereto annexed and falling within Chapter 79 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), 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 (3) of the said Table.

THE TABLE

S. No.	Description of goods	Rate
(1)	(2)	(3)
01	Unwrought zinc, in any form.	Nil
02	Wrought bars and rods (including wire-rods) or zinc.	Nil
03	Zinc profiles, other than hollow profiles.	Rs. 600 per tonne
04	Zinc plates, sheets (including circles, but excluding calots), strip and foil.	Rs. 600 per tonne
05	Zinc calots.	Rs. 1625 per tonne

Provided that the said goods are made from Zinc and articles thereof (hereinafter referred to as "inputs"), falling within Chapter 79 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 :

Provided further that no credit of the duty paid on the said inputs has been taken under rule 56A or rule 57A of the said Rules :

Provided also that nothing contained in this notification shall apply to zinc and articles thereof produced or manufactured by a primary producer.

Explanation. - For the purposes of this notification, -

(1) the expression "primary producer" means any person licenced or registered under the Industries (Development and Regulation) Act, 1951 (65 of 1951), who produces zinc from zinc ore or zinc ore concentrates

(2) all stocks of inputs in the country except such stocks as are clearly recognisable as being non-duty paid, shall be deemed to be inputs on which the duty has already been paid.