Effective rates of Excise duty on metal containers and certain articles of base metals

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..... nder heading Nos. or sub-heading Nos. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as are 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) 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./sub-heading No. Description of goods Rate Intended use/Conditions (1) (2) (3) (4) (5) 01. 76.12 and 76.13 Containers of alumi .....

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..... powder, which are specially prepared for feeding on infants, and baby foods, that is to say, foods specially prepared for feeding of infants; (iv) ghee; and (b) such use is elsewhere than in the factory of production of the said metal containers and parts thereof, the procedure set out in Chapter X of the said rules, is followed. 3. 73.10 and 73.26 Face powder cases, spectacle cases, mathematical boxes, geometry boxes (other than those of aluminium). Nil - - - 4. 73.10 Metal containers (other than those of alumi-nium). Nil If - (i) such containers are reformed out of metal containers common .....

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..... factured by the Hindustan Aeronautics Ltd. and used within their units for the manufacture of aircrafts or as spare parts of aircrafts. 9. 73.23 and 76.15 Pressure cookers Nil - - - 10. 73.23 and 76.15 Parts of pressure cookers, namely, cooker body with or without handle, lid with or without handle and vent weight. Nil - - - 11. 73.21 and 94.05 Bio-gas stoves and hot plates of iron or steel; bio-gas lights. Nil If the manufacturers of such appliances produces a certificate, indicating full description, specification and drawing of the appliances, from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministr .....

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