Metal containers, cylinders, bolts, nuts and screws - 59/86 - Central Excise - Tariff

Metal containers, cylinders, bolts, nuts and screws

Notification No. 59/86-C.E.

Dated 10-2-1986

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 (3) of the Table hereto annexed and falling under Heading or Sub-heading No. of Chapter 83 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 under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944), at the rate specified in the said Schedule, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table, subject to the intended use, or the conditions, if any, laid down in the corresponding entry in column (5) thereof.

THE TABLE

S. No.	Heading No. or Sub-Heading No.	Description of goods	Rate of duty		Intended use/conditions
(1)	(2)	(3)	(4)		(5)
1.	8312.11	Containers of aluminium	Appropriate amount of duty chargeable less rupees two thousand and two hundred per metric tonne.		Provided that such containers are manufactured from goods falling under Heading No. or Sub-heading Nos. 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 of the Central Excise Rules, 1944.
2.	8312.11	Containers of aluminium, whether plain, lacquered or printed or lacquered and printed	Twenty four per cent ad valorem.		Provided that the exemption shall not apply to the said goods to which the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 248/85-Central Excises, dated the 20th December, 1985 applies.
3.	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 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.
4.	8312.12	Face Powder cases, spectacle cases, mathematical boxes, geometry boxes and colour boxes.	Nil		—
5.	8312.12	Metal containers	Nil		If reformed out of metal containers commonly known as flattened containers or folded containers, falling under 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.
6.	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.
7.	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.
8.	8312.12	Gas cylinders, conforming to the specifications laid down in IS: 7285-1974 or IS: 7312-1974 of the Indian Standards Institution.	Twelve per cent ad valorem.		If such cylinders are manufactured in any factory whose annual licenced capacity for manufacturing such cylinders as certified by the Development Officer of the Directorate General of Technical Development does not exceed one lakh numbers of such cylinders.
9.	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.

Explanation :-For the purposes of Serial No. 1, all stocks of aluminium and products thereof in the country, except such stocks as are clearly recognisable as being non-duty paid, shall be deemed to be aluminium and products thereof on which the duty has already been paid.

2. This notification shall come into force on the 28th day of February, 1986.