Aluminium and products thereof [Tariff Item 27] - 249/85 - Central Excise - Tariff

Aluminium and products thereof [Tariff Item 27] Notification No. 249/85-C.E. Dated 20-12-1985 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. 185/84-Central Excises, dated the 1st August, 1984, the Central Government hereby exempts aluminium of the description specified in column (3) of the Table hereto annexed and falling under the sub-items specified in the corresponding entry in column (2) of the said Table, of Item No. 27 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from so much of the duty of excise leviable thereon under the said Act at the rate specified in the said First Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) thereof. TABLE (1) (2) (3) (4) 1. (1) Unwrought aluminium in any form including ingots, pigs, blocks, billets, slabs, notched bars, wire bars, shots and pellets. Twelve per cent ad valorem. 2. (2) Waste and scrap. Fourteen per cent ad valorem. 3. (3) Wrought bars and rods (including wire rods). Seventeen per cent ad valorem. 4. (3) Wire rods produced by manufacturers other than primary producers. Rupees two hundred and fifty-eight and paise fifty per metric tonne. 5. (3) Angles, shapes and sections. Twenty-four per cent ad valorem. 6. (4) Castings, not otherwise specified. Twenty-four per cent ad valorem. 7. (5) Aluminium wire. Nil. 8. (6) Wrought plates, sheets, blanks (including circles) and strips, — (a) circles having thickness of and above 0.56 mm but not above 2 mm. Twelve per cent ad valorem. (b) others. Twenty-four per cent ad valorem. 9. (7) Aluminium foil. Twenty-four per cent ad valorem. 10. (8) Aluminium powders and flakes. Fourteen per cent ad valorem. 11. (9) Pipes and tubes of aluminium. Twenty-four per cent ad valorem. 12. (10) Shells and blanks for pipes and tubes; hollow sections and semi-hollow sections of aluminium. Twenty-four per cent ad valorem. 13. (11) Containers, plain, lacquered or printed or lacquered and printed. Twenty-four 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. 248/85-Central Excises, dated the 20-12-1985 applies : Provided further that the rates specified in column (4) against S. No. 8 of the Table annexed above shall be reduced by Twelve per cent 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 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 alumina.