Effective rates of excise duty on metal containers and certain articles of base metals - 102/88 - Central Excise - Tariff

Effective rates of excise duty on metal containers and certain articles of base metals

Notification No. 102/88-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, the Central Government hereby exempts goods of the description specified in column (2) of the Table hereto annexed and falling within Chapters 73, 74, 75, 76, 78, 79, 80, 81, 83 or 94 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, subject to the intended use, or the conditions, if any, laid down in the corresponding entry in column (4) thereof.

THE TABLE

S. No.	Description of goods	Rate of duty	Intended use/conditions
(1)	(2)	(3)	(4)
01	Containers of aluminium	Appropriate amount of duty chargeable less rupees two thousand and two hundred per tonne	Provided that - (i) such containers are manufactured from aluminium and articles thereof falling within Chapter 76 or 83 of the said Schedule, on which duty of excise leviable thereon which is specified in 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
			(ii) the exemption contained herein shall not be applicable if such goods are manufactured by producers who produce unwrought -aluminium from bauxite or alumina or both, whether in the same factory or in any other factory in India; and
			(iii) in respect of such goods, the exemption shall not apply if credit of the duty paid on the aluminium and articles thereof used in their manufacture has been availed under rule 56A or 57A of the said Rules
02	Metal containers and parts thereof (other than those of aluminium)	Nil	If such metal containers and parts thereof are intended to be used for packing the goods specified below, namely :-
			(i) whole milk powder;
			(ii) skimmed milk powder which is packed for sale in a container containing not more than one kilogram nett of such skimmed milk powder ;
			(iii) milk powder, including skimmed milk powder, which are specially prepared for feeding of infants, and baby foods, that is to say, foods specially prepared for feeding of infants ;
			(iv) ghee;
			In the case where such use is elsewhere than in the factory of production of the said metal containers and parts thereof, the procedure set out in Chapter X of the said Rules, is followed.
03	Face powder cases, spectacle cases, mathematical boxes, geometry boxes and colour boxes (other than those of aluminium)	Nil	---
04	Metal containers (other than those of aluminium)	Nil	If, -
			(i) such containers are reformed out of metal containers commonly known as flattened containers or folded containers, on which the duty of excise leviable thereon which is specified in the said Schedule, has already been paid ; or
			(ii) such containers are manufactured in an ordnance factory belonging to the Central Government and used for porposes of defence in such factory or in any other ordnance factory belonging to the Central Government or defence establishment or
			(iii) such containers are produced by the manufacturer thereof without the aid of power from sheets which had been tinned, printed, coated or lacquered by others with the aid of power.
05	Gas cylinders	Rs. 75 per cylinder	If, -
			(i) such gas cylinders are intended to be used for storage and transportation of liquefied petroleum gas ; and
			(ii) such gas cylinders are of nominal capacity exceeding 20 litres but not exceeding 40 litres of water capacity.
06	Metal containers	Nil	If in or in relation to the manufacture of which no process is ordinarily carried on with the aid of power.
07	Metal containers, other than those specified at S. Nos. 01 to 06 above	20 per ad valorem	---
08	Bolts, nuts and screws	Nil	If manufactured by the Hindustan Aeronautics Ltd. and used within their units for the manufacture of aircrafts or as spare parts of aircrafts.
09	Pressure cookers	Nil	---
10	Parts of pressure cookers, namely, cooker body with or without handle, lid with or without handle and vent weight	Nil	---
11	Parts of pressure cookers, other than those specified at S. No. 10 above	Nil	If, -
			(i) the said parts are used in the manufacture of the said pressure cookers; and
			(ii) such use is elsewhere than in the factory of production, the procedure set out in Chapter X of the said Rules, is followed.
12	Bio-gas stoves and hot plates, of iron or steel; bio-gas lights	Nil	If the manufacturer of such appliances produces a certificate, indicating full description, specification and drawing of the appliances from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Energy (Department of Non-conventional Energy Sources), to the effect that such appliances are specially designed to operate using bio-gas.
13	Kerosene burners, kerosene stoves and wood burning stoves, of iron or steel, copper or copper alloys	Nil	---
14	Parts of kerosene burners and kerosene stoves specified at S. No. 13 above	Nil	If, -
			(i) the said parts are used in the manufacture of the said kerosene burners and stoves; and
			(ii) such use is elsewhere then in the factory of production, the procedure set out in Chapter X of the said Rules, is followed.
15	Galvanised iron buckets	Nil	If in or in relation to the manufacture of such buckets no process is ordinarily carried on with the aid of power.