Exemption to Metal containers - 72/87 - Central Excise - Tariff

Exemption to Metal containers

Notification No. 72/87-C.E.

Dated 1-3-1987

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby makes the following further amendments in the notifi­cation of the Government of India in the Ministry of Finance (Department of Revenue) No. 59/86-Central Excises, dated the 10th February, 1986, namely :-

In the said notification, -

(i) for the Table, the following Table shall be substituted, namely :-

"THE TABLE

Sl. No.	Heading No. or sub-heading No.	Description of goods	Rate of duty	Intended use/ conditions
(1)	(2)	(3)	(4)	(5)
01.	8312.11	Containers of aluminium	Appropriate amount of duty chargeable less rupees two thousand and two hundred per tonne.	Provided that such containers are manufactured from goods falling under Heading Nos. or Sub-heading No. 76.01 to 76.09, 76.11 and 8312.11 of the said Schedule, on which duty of excise leviable under the Central Excises and Salt Act, 1944 (1 of 1944) or the additional duty leviable under Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid :
				Provided further that the exemption shall not be applicable  if such goods are manufactured by producers who produce unwrought aluminium from bauxite or alumina or both, whether in the same factory or in any other factory in India :
				Provided also that in respect of such goods, the exemption  shall not apply if credit of the duty paid on the goods used in their manufacture has been availed under rule 56A or rule 57A of the Central Excise Rules, 1944.
02.	8312.12	Metal containers	Nil	Provided that such metal containers are intended to be used for packing the goods specified below, namely :-
				(i)			whole milk powder;
				(ii)			skimmed milk powder which is packed for sale in a container containing not more than one kg. nett of such skimmed milk powder;
				(iii)			milk powder, including skimmed milk powder, which are specially prepared for feeding of infants and baby foods, that is to say, foods "1)- specially prepared for feeding of infants;
				(iv)			Ghee :
				Provided that where such use is elsewhere than in the  factory of production of the said metal containers the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed.
03.	8312.12	Face powder cases, spectacle cases, mathe­matical boxes, geometry boxes and colour boxes.	Nil	--
04.	8312.12	Metal containers	Nil	If reformed out of metal containers commonly known as flattened containers or folded containers, falling under sub-heading No. 8312.12 on which the duty of excise under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944) has already been paid.
05.	8312.12	Metal containers	Nil	If manufactured in an ordnance factory belonging to the Central Govern­ment and used for purposes of defence in such factory or in any other ordnance factory belonging to the Central Government or defence establishment.
06.	8312.12	Metal containers	Nil	If such containers are produced by the manufacturer thereof without the aid of power from sheets which had been tinned, printed, coated or lacquered by others with the aid of power.
07.	8312.12	Gas cylinders	Rs. 75 per cylinder	Provided that -
				(i)	such gas cylinders are intended to be used four storage and transportation of liquified petroleum gas; and
				(ii)	such gas cylinders are of nominal capacity exceeding 5 litres of water capacity.
08.	8312.12	Gas cylinders	Rs. 30 per cylinder	Provided that -
				(i)	such gas cylinders are intended to be used for storage and transportation of liquified petroleum gas; and
				(ii)	such gas cyliners are of nominal capacity not exceeding 5 litres of water capcity.
09.	8312.12	Metal contai­ners other than those used for stor­age and trans­portation of liquified petroleum gas.	Twenty per cent ad valorem.
10.	8313.10	Bolts, nuts and screws.	Nil	Provided that such bolts, nuts and screws are manufactured by the Hindustan Aeronautics Ltd. and used within their units for the manufacture of aircrafts or as spare parts of aircrafts.
11.	8314.99	Parts of pressure cooker.	Nil	If, -
				(i)		the said parts are used in the manufacture of said
						pressure cooker; and
				(ii)		such use is elsewhere in the factory of production, the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed."

(ii) in the Explanation, for the words and figure "Serial No. 1", the words and figure "Serial No. 01 of the Table" shall be substituted.