Specified goods of zinc [Chapter 79] - 152/86 - Central Excise - Tariff

Specified goods of zinc [Chapter 79]

Notification No. 152/86-C.E.

Dated 1-3-1986

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. 180/84-Central Excises, dated the 1st August, 1984, the Central Government hereby exempts goods of the description specified in column (3) of the Table hereto annexed and falling under sub-heading Nos. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), specified in the corresponding entry in column (2) of the said Table, 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 (4) thereof.

TABLE

S. No.	Sub-heading No.	Description of goods	Rate
(1)	(2)	(3)	(4)
1.	7901.00 and 7903.10	Unwrought zinc in any form including blocks plates, ingots, cakes, bars, billets, hard or soft slabs, cathodes, anodes, pellets, spalter and broken zinc; wrought bars and rods (including wire rods) of zinc.	Nil
2.	7903.20, 7904.10 and 7904.90	Wrought angles, shapes and sections of zinc, wrought plates, sheets, blanks (including circles but excluding calots) and strips of zinc; zinc foil.	Rs. 600 per tonne
3.	7905.00	Zinc calots.	Rs. 1,625 per tonne :

Provided that the said goods are made from zinc and articles thereof (hereinafter referred to as "inputs"), falling under the Heading Nos. 79.01 to 79.08 of the said Schedule and on which the duty of excise leviable under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944) 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 zinc and articles thereof produced or manufactured 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 zinc from zinc ore or zinc ore concentrates,

(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.