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TMI BlogExemption to Metal containersX X X X Extracts X X X X X X X X Extracts X X X X ..... in the notifi cation of the Government of India in the Ministry of Finance (Department of Revenue) No. 59/86-Central Excises, dated the 10th February, 1986, namely :- In the said notification, - (i) for the Table, the following Table shall be substituted, namely :- "THE TABLE Sl. No. Heading No. or sub-heading No. Description of goods Rate of duty Intended u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 or rule 57A of the Central Excise Rules, 1944. 02. 8312.12 Metal containers Nil Provided that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Excise Rules, 1944, is followed. 03. 8312.12 Face powder cases, spectacle cases, mathe matical boxes, geometry boxes and colour boxes. Nil -- 04. 8312.12 Metal containers Nil If reformed out of metal containers commonly known as flattened containers or folded containers, falling under sub-heading No. 8312.12 on which the duty of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d four storage and transportation of liquified petroleum gas; and (ii) such gas cylinders are of nominal capacity exceeding 5 litres of water capacity. 08. 8312.12 Gas cylinders Rs. 30 per cylinder Provided that - (i) such gas cylinders are intended to be used for storage and transportatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essure cooker; and (ii) such use is elsewhere in the factory of production, the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed." (ii) in the Explanation, for the words and figure "Serial No. 1", the words and figure "Serial No. 01 of the Table" shall be substit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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