Exemption to certain products of copper made from duty paid copper and articles thereof - 098/88 - Central Excise - Tariff

Exemption to certain products of copper made from duty paid copper and articles thereof

Notification No. 98/88-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. 149/86-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 74 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.	Copper mattes; cement copper (precipitated copper); unrefined copper; copper anodes for electrolytic refining; refined copper and copper alloys, unwrought; and cast articles of copper.	Nil
02.	Wrought bars and rods of brass.	Nil
03.	Sheets and circles produced in a rolling mill and cleared therefrom in an untrimmed condition.	Rs. 660 per tonne
04.	Copper plates sheets (including circles), strips and foils.	Rs. 1200 per tonne

Provided that the said goods are made from copper and articles thereof (hereinafter referred to as "inputs"), falling within Chapter 74 of the said Schedule 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 copper and articles thereof produced or manufacture by a primary producer.

Explanation : For the purposes of this notification, -

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

(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.