Superseded vide Not. 202/88 - Dated 20-5-1988
Exemption to certain final products of iron and steel made from specified input materials
Notification No. 90/88-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. 208/83-Central Excise, dated the 1st August, 1983, the Central Government hereby exempts goods of the description specified in column (3) of the Table hereto annexed (such goods being hereinafter referred to as "final products") and falling within Chapter 72, 73 or 84 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon which is specified in the Said Schedule :
Provided that such final products are made from any goods of the description specified in the corresponding entry in column (2) of the said Table (such goods being hereinafter referred to as "inputs") and falling within the Chapter 72 or 73 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 inputs has been taken under rule 56A or rule 57A of the said rules.
Explanation. - For the purposes of this notification, 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 duty has already been paid.
TABLE
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S. No.
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Description of inputs
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Description of final products
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(1)
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(2)
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(3)
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01.
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Pig iron and spiegeleisen in ingots, blocks or other primary forms; ferrous waste and scrap; remelting scrap ingots or iron; granules and powders, of pig iron and spiegeleisen; puddled bars and piling of iron; cast articles of iron.
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Pig iron and spiegeleisen in ingots, blocks or other primary forms; waste and scrap of iron; remelting scrap ingots or iron; granules and powders, of pig iron and spiegeleisen; puddled bars and piling of iron; cast articles of iron; iron sleepers; ingot moulds of iron falling under heading No. 84.54; tubes and pipes and blanks therefor of iron; and cast iron pipe fittings.
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02.
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Ingots or other primary forms of (i) non-alloy steel (ii) stainless steel and (iii) other alloy steel; semi-finished products of (i) non-alloy steel (ii) stainless steel and (iii) other alloy steel; pieces roughly shaped by rolling of iron or steel; bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel; other bars and rods of iron or non-alloy steel, not further worked than hot-rolled, hot drawn or hot extruded, but including those twisted after rolling; angles, shapes and sections of iron or non-alloy steel (other than slotted angles and slotted channels); goods and materials of Chapter 72 or 73 obtained by breaking up of ships, boats and other floating structures.
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Granules and powders of steel; ingots or other primary forms of (i) non-alloy steel (ii) stainless steel and (iii) other alloy steel; semi-finished products of (i) non-alloy steel (ii) stainless steel and (iii) other alloy steel; pieces roughly shaped by rolling of iron or steel; bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel; other bars and rods of iron or non-alloy steel, not further worked than hot-rolled, hot drawn or hot extruded but including those twisted after rolling angles, shapes and sections of iron or non-alloy steel (other than slotted angles and slotted channels); wire of non-alloy, steel, stainless steel and other alloy steel excluding electric resistance wire and electric resistance heating wire); rails, sleepers (cross-ties); cast articles of steel; flats exceeding 5 mm in thickness; ingot moulds of steel falling under heading No. 84.54, and hot-rolled strips, other than galvanised strips, exceeding 5 mm in thickness
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03.
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Plates, sheets, strips, skelp, hoops, or flats, not exceeding 5 mm in thickness.
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Tubes and pipes and blanks therefor of steel other than seamless- tubes and pipes of steel.
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04.
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Galvanised sheets and galvanised plates.
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Galvanised forms.
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