Effective rates of excise duty on copper and the produces thereof
Notification No. 96/88-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 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) - |
|
|
|
(i) |
copper mattes |
Rs. 3300 per tonne. |
|
|
(ii) |
cement copper (precipitated copper) |
Rs. 3300 per tonne. |
|
02. |
Unrefined copper; copper anodes for electrolytic refining. |
Rs. 3300 per tonne |
|
03. |
Refined copper, unwrought - |
|
|
|
(i) |
cathodes and sections of cathodes |
Rs. 3300 per tonne |
|
|
(ii) |
billets (excluding those of circular cross-section) |
Rs. 3300 per tonne |
|
|
(iii) |
Other (excluding wire-bars and cast rods) |
Rs. 3300 per tonne |
|
04. |
Copper alloys, unwrought - |
|
|
|
(i) |
copper-zinc base alloys (brass) |
Rs. 3300 per tonne |
|
|
(ii) |
copper-tin base alloys (bronze) |
Rs. 3300 per tonne |
|
|
(iii) |
copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver) |
Rs. 3300 per tonne |
|
|
(iv) |
other (excluding master alloys) |
Rs. 3300 per tonne |
|
05. |
Copper waste and scrap. |
Rs. 3300 per tonne |
|
06. |
Master alloys of copper. |
Rs. 3300 per tonne |
|
07. |
Copper bars, rods and profiles - |
|
|
|
(i) |
bars and rods of copper alloys |
Rs. 3300 per tonne |
|
|
(ii) |
profiles (other than hollow profiles) |
Rs. 7000 per tonne |
|
08. |
Copper plates, sheets (including circles) and strip, of a thickness exceeding 0.15 mm - |
|
|
|
(i) |
of refined copper |
Rs. 4500 per tonne |
|
|
(ii) |
of copper-zinc base alloys (brass) |
Rs. 4500 per tonne |
|
|
(iii) |
of copper-tin base alloys (bronze) |
Rs. 4500 per tonne |
|
|
(iv) |
of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver) |
Rs. 4500 per tonne |
|
|
(v) |
of other copper alloys |
Rs. 4500 per tonne |
|
09. |
Copper foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.15 mm - |
|
|
|
(i) |
of refined copper, not backed |
Rs. 4500 per tonne |
|
|
(ii) |
of copper alloys, not backed |
Rs. 4500 per tonne |
|
|
(iii) |
of refined copper, backed |
Rs. 4500 per tonne |
|
|
(iv) |
of copper alloys, backed |
Rs. 4500 per tonne. |
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