Aluminium [Chapter 76] - 151/86 - Central Excise - Tariff

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Aluminium [Chapter 76]

Notification No. 151/86-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. 249/85-Central Excises, dated the 20th December, 1985 the Central Government hereby exempts aluminium of the description specified in column (3) of the Table hereto annexed and falling under the 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.	7601.00	Unwrought aluminium in any form including ingots, pigs, blocks, billets, slabs, notched bars, wire bars, shots and pellets.	13 per cent ad valorem
2.	7602.00	Waste and scrap of aluminium	15 per cent ad valorem
3.	7603.10	Wrought bars, rods (including wire rods) of aluminium	18 per cent ad valorem
4.	7603.10	Wire rods produced by manufacturers other than primary producers	Rs. 258.50 per tonne
5.	7603.20	Angles, shapes and sections of aluminium	25 per cent ad valorem
6.	7604.00	Aluminium wire	20 per cent ad valorem
7.	7605.10	Circles having thickness of and above 0.56 mm but not above 2 mm	13 per cent ad valorem
8.	7605.90	Wrought plates, sheets, blanks (including circles) and strips, other than circles falling under sub-heading No. 7605.10	25 per cent ad valorem
9.	7606.00	Aluminium foil	25 per cent ad valorem
10.	7607.00	Aluminium powders and flakes	15 per cent ad valorem
11.	7608.00	Pipes and tubes of aluminium	25 per cent ad valorem
12.	7609.00	Shells and blanks for pipes and tubes, hollow sections and semi-hollow sections of aluminium	25 per cent ad valorem
13.	7611.00	Castings of aluminium not otherwise specified	25 per cent ad valorem:

Provided that nothing contained in this notification shall apply to aluminium to which the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 150/86-Central Excises, dated the 1st March, 1986 applies :

Provided further that the rates specified in column (4) against Sl. No. 8 of the Table annexed above shall be reduced by 12% ad valorem in the case of strips if the same are intended to be used for the manufacture of aluminium pipes which are exempt under S. No. 16 of the Table annexed to the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 183/84-Central Excises, dated the 1st August, 1984, and where such use is elsewhere than in the factory of production of such strips, the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed:

Provided also that in respect of goods specified in S. No. 4 of the Table annexed above, the exemption contained in this notification shall not apply if credit of duty paid on the ingots or billets used in their manufacture has been taken under rule 56A or rule 57A of the said Rules.

Explanation :- For the purposes of this notification, the expression "primary producer" means any person licensed or registered under the Industries (Development and Regulation) Act, 1951 (65 of 1951) who produces aluminium from bauxite or alummina.