Effective rates of excise duty on certain products like aluminium goods, windows and their frames, aluminium corrugated sheets, etc., and exemptions from aluminium extrusions/tubes used in the manufacture of artificial limbs - 101/88 - Central Excise - Tariff

Contents

Effective rates of excise duty on certain products like aluminium goods, windows and their frames, aluminium corrugated sheets, etc., and exemptions from aluminium extrusions/tubes used in the manufacture of artificial limbs

Notification No. 101/88-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. 151/86-Central Excises, dated the 1st March, 1986, the Central Government hereby exempts aluminium of the description specified in column (2) of the Table hereto annexed and falling within Chapter 76 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 of duty
(1)	(2)		(3)
01	Unwrought aluminium, whether or not alloyed		11%
02	Aluminium waste and scrap		15%
03	Aluminium powders and flakes		15%
04	Wire-rods, bars and other rods of aluminium, wrought		18%
05	(i)	Wire-rods produced by manufacturers other than primary producers and in respect of which no credit of duty paid on the ingots or billets used in their manufacture has been taken under rule 56A or 57A of the said Rules	Rs. 258.50 per tonne.
	(ii)	Wire-rods produced by manufacturers other than primary producers	Rs. 2900 per tonne.
06	Hollow profiles		25%
07	Profiles, other than hollow profiles		25%
08	Aluminium wire		20%
09	Circles having thickness of and above 0.56 mm but not above 2 mm		13%
10	Aluminium plates, sheets (including circles) and strip, other than circles mentioned in S. No. 9 above		25%
11	Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm		15%
12	Aluminium tubes and pipes		25%
13	Cost articles of aluminium		25%

Provided that nothing contained in this notification shall apply to aluminium to which the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 150/86-Central Excises, dated the 1st March, 1986 applies :

Provided further that the rate specified in column (3) against S. No. 10 of the Table annexed above shall be reduced by 14 per cent in the case of strips if the same are intended to be used for the manufacture of aluminium pipes which are exempt under S. No. 16 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 100/88-Central Excises, dated the 1st March, 1988, and where such use is elsewhere than in the factory of production of such strips, the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed.

Explanation. - For the purposes of this notification, the expression "primary producer" means any person licenced or registered under the Industries (Development and Regulation) Act, 1951 (65 of 1951) who produces aluminium from bauxite or alumina.