Exempting from excise duty goods falling under heading No. 73.08 fabricated at site, if manufactured out of duty paid iron and steel products. - 61/90 - Central Excise - Tariff

Exempting from excise duty goods falling under heading No. 73.08 fabricated at site, if manufactured out of duty paid iron and steel products. Notification No. 61/90-C.E. Dated 20-3-1990 In exercise of the powers conferred by sub-section (l) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods falling under Heading No. 73.08 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) fabricated at the site of construction work for use in such construction work from the whole of the duty of excise leviable thereon which is specified in the said Schedule: Provided that the said goods are manufactured out of iron or steel products on which the appropriate duty of excise leviable thereon under the said Schedule or the additional duty leviable thereon under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid.