Effective rates of excise duty on iron and steel and products thereon - 089/88 - Central Excise - Tariff

Effective rates of excise duty on iron and steel and products thereon

Notification No. 89/88-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 72 or 73 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
(1)	(2)								(3)
01.	Pig iron and spiegeleisen in pigs, blocks or other primary forms								Rs. 80 per tonne
02.	Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms								Rs. 80 per tonne
03.	Ferrous waste and scrap; remelting scrap ingots of iron or steel -
	(i)		of iron						Rs. 80 per tonne
	(ii)		of alloy steel						Rs. 365 per tonne
	(iii)		of stainless steel						Rs. 365 per tonne
	(iv)		other						Rs. 365 per tonne
04.	Granules and powders, of pig iron, spiegeleisen, iron or steel -
	(i)		of iron						Rs. 80 per tonne
	(ii)		of alloy steel						Rs. 365 per tonne
	(iii)		other						Rs. 365 per tonne
05.	Iron and non-alloy steel in ingots or other primary forms -
	(i)		if iron						Rs. 80 per tonne
	(ii)		other						Rs. 365 per tonne
06.	Semi-finished products of iron or non-alloy steel -
	(i)		of iron, other than pieces roughly shaped forging						Rs. 80 per tonne
	(ii)		of steel, other than pieces roughly shaped by forging						Rs. 365 per tonne
	(iii)		pieces roughly shaped by forging of iron						Rs. 365 per tonne
07.	Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated -
	(i)		plates and universal plates						Rs. 385 per tonne
	(ii)		sheets -
			(a)			exceeding 5 mm in thickness			Rs. 365 per tonne
			(b)			other			Rs. 500 per tonne
	(iii)		strips -
			(a)			exceeding 5 mm in thickness			Rs. 365 per tonne
			(b)			other			Rs. 500 per tonne
	(iv)		sklep						Rs. 500 per tonne
	(v)		other flat products -
			(a)			exceeding 5 mm in thickness			Rs. 365 per tonne
			(b)			other			Rs. 500 per tonne
08.	Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled (cold-reduced), not clad, plated or coated -
	(i)		plates						Rs. 385 per tonne
	(ii)		sheets						Rs. 715 per tonne
	(iii)		strips						Rs. 715 per tonne
	(iv)		other						Rs. 715 per tonne
09.	Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated -
	(i)		plated or coated with zinc -
			(a)			corrugated			Rs. 935 per tonne
			(b)			other			Rs. 935 per tonne
	(ii)		plated or coated with tin						Rs. 970 per tonne
10.	Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated -
	(i)		flats -
			(a)			cold-rolled (cold reduced)			Rs. 715 per tonne
			(b)			hot-rolled, exceeding 5 mm in thickness			Rs. 365 per tonne
			(c)			other			Rs. 500 per tonne
	(ii)		universal plates						Rs. 385 per tonne
	(iii)		hoops						Rs. 500 per tonne
	(iv)		sheets -
			(a)			cold-rolled (cold reduced)			Rs. 715 per tonne
			(b)			hot-rolled, exceeding 5 mm in thickness			Rs. 365 per tonne
			(c)			other			Rs. 500 per tonne
	(v)		strips -
			(a)			cold-rolled (cold reduced)			Rs. 715 per tonne
			(b)			hot-rolled, exceeding 5 mm in thickness			Rs. 365 per tonne
			(c)			other			Rs. 500 per tonne
	(vi)		skelp						Rs. 500 per tonne
	(vii)		other flat products -
			(a)			cold-rolled (cold reduced)			Rs. 715 per tonne
			(b)			hot-rolled, exceeding 5 mm in thickness			Rs. 365 per tonne
			(c)			other			Rs. 500 per tonne
11.	Flat-rolled products of iron or non-alloy steel, of width of less than 600 mm, clad, plated or coated -
	(i)		plated or coated with zinc -
			(a)			corrugated			Rs. 935 per tonne
			(b)			other			Rs. 935 per tonne
	(ii)		plated or coated with tin						Rs. 970 per tonne
12.	Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel -
	(i)		of free-cutting steel						Rs. 365 per tonne
	(ii)		Other						Rs. 365 per tonne
13.	Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot extruded, but including those twisted after rolling -
	(i)		of free-cutting steel						Rs. 365 per tonne
	(ii)		Other						Rs. 365 per tonne
14.	Other bars and rods of iron or non-alloy steel -
	(i)		of free-cutting steel not further worked than cold-formed or cold-finished						Rs. 365 per tonne
	(ii)		other, not further worked than cold-formed or cold-finished						Rs. 365 per tonne
	(iii)		plated or coated with zinc						Rs. 935 per tonne
	(iv)		plated or coated with other base metals						Rs. 970 per tonne
	(v)		Other						Rs. 365 per tonne
15.	Angles, shapes and sections of iron or non-alloy steel -
	(i)		not further worked than hot-rolled, hot-drawn or extruded						Rs. 365 per tonne
	(ii)		not further worked than cold-formed or cold-finished						Rs. 365 per tonne
	(iii)		plated or coated with zinc						Rs. 935 per tonne
	(iv)		plated or coated with other base metals						Rs. 970 per tonne
	(v)		other						Rs. 365 per tonne
16.	Wire of iron or non-alloy steel other than electric resistance wire (including electric resistance heating wire).								Rs. 365 per tonne
17.	Stainless steel in ingots or other primary forms; semi-finished products of stainless steel -
	(i)		forged						Rs. 550 per tonne
	(ii)		other						Rs. 365 per tonne
18.	Flat-rolled products of stainless steel, of a width of 600 mm or more -
	(i)		not further worked than hot-rolled, whether or not in coils -
			(a)			of a thickness exceeding 5 mm			Rs. 365 per tonne
			(b)			Other			Rs. 500 per tonne
	(ii)		not further worked that cold-rolled (cold-reduced)						Rs. 715 per tonne
	(iii)		Other						Rs. 715 per tonne
19.	Flat-rolled products of stainless steel, of a width of less that 600 mm -
	(i)		not further worked than hot-rolled, whether or not in coils -
			(a)			of a thickness exceeding 5 mm			Rs. 365 per tonne
			(b)			Other			Rs. 500 per tonne
	(ii)		not further worked than cold-rolled (cold-reduced)						Rs. 715 per tonne
	(iii)		Other						Rs. 715 per tonne
20.	Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel								Rs. 365 per tonne
21.	Other bars and rods of stainless steel; angles, shapes and sections of stainless steel -
	(i)	forged, bars and rods							Rs. 550 per tonne
	(ii)	bars and rods, not further worked than hot-rolled, hot drawn or extruded							Rs. 365 per tonne
	(iii)	bars and rods, not further worked than cold-formed or cold finished							Rs. 365 per tonne
	(iv)	other bars and rods							Rs. 365 per tonne
	(v)	angles, shapes and sections forged							Rs. 550 per tonne
	(vi)	other angles, shapes and sections							Rs. 365 per tonne
22.	Wire of stainless steel								Rs. 365 per tonne
23.	Other alloy steel in ingots or other primry forms; semi-finished products of other alloy steel -
	(i)	forged							Rs. 550 per tonne
	(ii)	other							Rs. 365 per tonne
24.	Flat-rolled products of other alloy steel, of a width of 600 mm or more -
	(i)	of silicon-electrical steel							Rs. 500 per tonne
	(ii)	of high speed steel							Rs. 500 per tonne
	(iii)	other, not further worked that hot-rolled, whether or not in coils -
		(a)			of a thickness exceeding 5 mm				Rs. 365 per tonne
		(b)			other				Rs. 500 per tonne
	(iv)	other, not further worked than cold-rolled (cold reduced)							Rs. 715 per tonne
	(v)	other							Rs. 715 per tonne
25.	Flat-rolled products of other alloy steel, of a width of less than 600 mm -
	(i)	of silicon-electrical steel							Rs. 500 per tonne
	(ii)	of high speed steel							Rs. 500 per tonne
	(iii)	other -
		(a)			not further worked than hot-rolled, of a thickness exceeding 5 mm				Rs. 365 per tonne
		(b)			not further worked than hot-rolled, of a thickness not exceeding 5 mm				Rs. 500 per tonne
		(c)			not further worked than cold-rolled (cold- reduced)				Rs. 715 per tonne
		(d)			other				Rs. 715 per tonne
26.	Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel -
	(i)	of high speed steel							Rs. 365 per tonne
	(ii)	of silico-manganese steel							Rs. 365 per tonne
	(iii)	other							Rs. 365 per tonne
27.	Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel.
	(i)			bars and rods of high speed steel					Rs. 365 per tonne
	(ii)			bars and rods of silico-manganese steel					Rs. 365 per tonne
	(iii)			other bars and rods not further worked than hot-rolled, hot-drawn or extruded					Rs. 365 per tonne
	(iv)			other bars and rods, not further worked than forged					Rs. 550 per tonne
	(v)			other bars and rods, not further worked than cold-formed or cold-finished					Rs. 365 per tonne
	(vi)			other bars and rods					Rs. 365 per tonne
	(vii)			angles, shapes and sections -
				(a)				forged	Rs. 550 per tonne
				(b)				not further worked than hot-rolled, hot drawn or extruded	Rs. 365 per tonne
				(c)				not further worked than cold-formed or cold-finished	Rs. 365 per tonne
				(d)				other	Rs. 365 per tonne
	(viii)			hollow drill bars and rods -
				(a)			of alloy steel		Rs. 365 per tonne
				(b)			other		Rs. 365 per tonne
28.	Wire of other alloy steel -
	(i)		of high speed steel						Rs. 365 per tonne
	(ii)		of silico-manganese steel						Rs. 365 per tonne
	(iii)		other wire, other than electric resistance wire (including electric resistance heating wire)						Rs. 365 per tonne
29.	Goods and material of Chapter 72 obtained by breaking up of ships, boats and other floating structures manufactured in India.								Rs. 1400 per tonne
30.	Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel :-
	(i)	sheet piling							Rs. 365 per tonne
	(ii)	angles, shapes and sections							Rs. 365 per tonne
31.	Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates, base plates, rail clips, bedplates, ties and other material specialized for jointing or fixing rails -
	(i)		rails						Rs. 365 per tonne
	(ii)		sleepers (cross-ties)						Rs. 365 per tonne
32.	Tubes, pipes and hollow profiles, of cast iron.								Rs. per tonne
33.	Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel -
	(i)		of iron						Rs. 80 per tonne
	(ii)		other						Rs. 385 per tonne
34.	Other tubes and pipes (for example, welded, riveted or similarly closed), having internal and external circular cross-sections, the external diameter of which exceeds 406.4 mm, of iron.								Rs. 80 per tonne
35.	Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), or iron								Rs. 80 per tonne
36.	Other cast articles of iron of steel -
	(i)		of iron						Rs. 80 per tonne
	(ii)		of alloy steel						Rs. 220 per tonne
	(iii)		of stainless steel						Rs. 220 per tonne
	(iv)		other						Rs. 220 per tonne
37.	Goods and materials of Chapter 73 obtained by the breaking up of ships, boats and other floating structures manufactured in India.								Rs. 1400 per tonne