Aluminium and products thereof [Tariff Item 27] - 248/85 - Central Excise - Tariff

Aluminium and products thereof [Tariff Item 27]

Notification No. 248/85-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. 184/84-Central Excises, dated the 1st August, 1984, the Central Government hereby exempts aluminium of the description specified in column (2) of the Table hereto annexed and falling under Item No. 27 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) and manufactured by any primary producer from hot aluminium metal and required by the Central Government to be sold or supplied in terms of the provisions contained in the Aluminium (Control) Order, 1970, as in force for the time being, read with the notifications issued thereunder, 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 (3) of the said Table.

TABLE

S. No	Description of goods	Rate
(1)	(2)	(3)
1.	Ingots conforming to the specifications in IS 4026-1978 of the Indian Standards Institution.	Twelve per cent ad valorem.
2.	Billets conforming to the specifications in IS 4026-1978 of the Indian Standards Institution.	Twelve per cent ad valorem.
3.	Wire bars conforming to the specifications in IS 4026-1978 of the Indian Standards Institution.	Twelve per cent ad valorem.
4.	Wire rods conforming to the specifications in IS 5484-1978 of the Indian Standards Institution.	Twelve per cent ad valorem.

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.