Aluminium and copper utensils and the materials used in their manufacture — Excise duty structure

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..... ax Research Unit, New Delhi I am directed to enclose herewith copies of Notification Nos. 134/94-Central Excise and 135/94-Central Excise both, dated the 27th October, 1994. These notifications, inter alia seek to make the following changes in the excise duty structure on utensils of aluminium and copper and the materials used in their manufacture : (a) Unrefined and unwrought copper falling und .....

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..... entrate. The manufacturing units will, however, have the option to pay duty @ 15% ad valorem if they intend to take Modvat credit on their inputs. (d) Unwrought aluminium falling under Heading No. 76.01 intended for use in the manufacture of aluminium utensils has been fully exempted. (e) Aluminium plates and sheets (other than circles) falling under Heading No. 76.06 intended for use in the man .....

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