Case Laws
Acts
Notifications
Circulars
Classification
Forms
Manuals
Articles
News
D. Forum
Highlights
Notes
🚨 Important Update for Our Users
We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.
⚠️ This portal will be discontinued on 31-07-2025
If you encounter any issues or problems while using the new portal,
please
let us know via our feedback form
so we can address them promptly.
Home
Effective Rates of Excise duty for specified goods falling within Chapters 72 and 73 - 170/88 - Central Excise - TariffExtract Effective Rates of Excise duty for specified goods falling within Chapters 72 and 73 Notification No. 170/88-C.E. Dated 13-5-1988 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. 89/88-Central Excises, dated the 1st March, 1988, the Central Government hereby exempts goods of the description specified in column (3) of the Table hereto annexed and falling under 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. THE TABLE S. No. Heading No./Sub-heading No. Description of goods Rate (1) (2) (3) (4) 1. 72.01 Pig iron and spiegeleisen in pigs, blocks or other primary forms Rs. 80 per tonne. 2. 72.03 Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms. Rs. 80 per tonne. 3. Ferrous waste and scrap; remelting scrap ingots of iron or steel 7204.10 (i) of iron Rs. 80 per tonne. 7204.20 (ii) of stainless steel Rs. 365 per tonne. 7204.30 (iii) of other alloy steel Rs. 365 per tonne. 7204.90 (iv) other Rs. 365 per tonne. 4. Granules and powders, of pig iron, spiegeleisen, iron or steel - 7205.10 (i) of iron Rs. 80 per tonne. 7205.20 (ii) of alloy steel Rs. 365 per tonne 7205.90 (iii) other Rs. 365 per tonne 5. Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading No. 72.03) - 7206.10 (i) of iron Rs. 80 per tonne 7206.90 (ii) other Rs. 365 per tonne. 6. Semi-finished products of iron or non-alloy steel - 7207.10 (i) of iron, other than pieces roughly shaped by forging Rs. 80 per tonne. 7207.10 (ii) pieces roughly shaped by forging of iron Rs. 365 per tonne. 7207.90 (iii) of steel, other than pieces roughly shaped by forging Rs. 365 per tonne. 7. Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated - 7208.11 and 7208.19 (i) plates and universal plates Rs. 385 per tonne. 7208.29 (ii) sheets not exceeding 5 mm in thickness Rs. 500 per tonne. (iii) strips 7208.31 (a) exceeding 5 mm in thickness Rs. 365 per tonne. 7208.39 (b) other Rs. 500 per tonne. 7208.40 (iv) skelp Rs. 500 per tonne. (v) other flat products - 7208.91 (a) exceeding 5 mm in thickness Rs. 385 per tonne. 7208.99 (b) other Rs. 500 per tonne. 8. Flat-rolled products of iron or non-alloy steel; of a width of 600 mm or more, cold-rolled (cold-reduced), not clad, plated or coated - 7209.10 (i) plates Rs. 385 per tonne. 7209.20 (ii) sheets Rs. 715 per tonne. 7209.30 (iii) strips Rs. 715 per tonne. 7209.90 (iv) other Rs. 715 per tonne. 9. Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated - (i) plated or coated with zinc - 7210.11 a) corrugated Rs. 935 per tonne. 7210.19 (b) other Rs. 935 per tonne. 7210.20 (ii) plated or coated with tin Rs. 970 per tonne. 10. Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated - (i) flats (hot-rolled) - 7211.11 (a) exceeding 5 mm in thickness Rs. 385 per tonne. 7211.19 (b) other Rs. 500 per tonne. 7211.21 and 7211.29 (ii) universal plates Rs. 385 per tonne. 7211.30 (iii) Hoops Rs. 500 per tonne. (iv) sheets - 7211.41 (a) cold-rolled (cold-reduced) Rs. 715 per tonne. 7211.49 (b) hot-rolled, not exceeding 5 mm in thickness Rs. 500 per tonne. (v) strips - 7211.51 (a) cold-rolled (cold-reduced) Rs. 715 per tonne. 7211.52 b) hot-rolled, exceeding 5 mm in thickness Rs. 365 per tonne. 7211.59 (c) other Rs. 500 per tonne. 7211.60 (vi) Skelp Rs. 500 per tonne. (vii) Other flat products - 7211.91 (a) cold-rolled (cold-reduced) Rs. 715 per tonne. 7211.92 (b) hot-rolled, exceeding 5 mm in thickness Rs. 385 per tonne. 7211.99 (c) other Rs. 500 per tonne. 11. Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated - (i) plated or coated with zinc - 7212.11 (a) corrugated Rs. 935 per tonne. 7212.19 (b) other Rs. 935 per tonne. 7212.20 (ii) plated or coated with tin Rs. 970 per tonne. 12. Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel - 7213.10 (i) of free-cutting steel Rs. 365 per tonne. 7213.90 (ii) other Rs. 365 per tonne. 13. Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted after rolling 7214.20 (i) of free-cutting steel Rs. 365 per tonne. 7214.90 (ii) other Rs. 365 per tonne. 14. Other bars and rods of iron or non-alloy steel - 7215.10 (i) of free-cutting steel not further worked than cold-formed or cold-finished Rs. 365 per tonne. 7215.20 (ii) other, not further worked than cold-formed or cold-finished Rs. 365 per tonne. 7215.30 (iii) plated or coated with zinc Rs. 935 per tonne. 7215.40 (iv) plated or coated with other base metals Rs. 970 per tonne. 7215.90 (v) other Rs. 365 per tonne. 15. Angles, shapes and sections of iron or non-alloy steel - 7216.10 (i) not further worked than hot-rolled, hot-drawn or extruded Rs. 365 per tonne. 7216.20 (ii) not further worked than cold-formed or cold-finished Rs. 365 per tonne. 7216.30 (iii) plated or coated with zinc Rs. 935 per tonne. 7216.40 (iv) plated or coated with other base metal Rs. 970 per tonne. 7216.90 (v) other Rs. 365 per tonne. 16. 7217.90 Wire of iron or non-alloy steel, other than electric resistance wire (including electric resistance heating wire) Rs. 365 per tonne. 17. Stainless steel in ingots or other primary forms; semi-finished products of stainless steel - 72.18 (i) forged Rs. 550 per tonne. 72.18 (ii) other Rs. 365 per tonne. 18. Flat-rolled products of stainless steel, of a width of 600 mm or more - (i) not further worked than hot-rolled, whether or not in coils - 7219.10 (a) of a thickness exceeding 5 mm Rs. 385 per tonne. 7219.10 (b) other Rs. 500 per tonne. 7219.20 (ii) not further worked than cold-rolled (cold-reduced) Rs. 715 per tonne. 7219.90 (iii) other Rs. 715 per tonne. 19. Flat-rolled products of stainless steel, of a width of less than 600 mm - (i) not further worked than hot-rolled, whether or not in coils - 7220.10 (a) of a thickness exceeding 5 mm Rs. 385 per tonne. 7220.10 (b) other Rs. 500 per tonne. 7220.20 (ii) not further worked than cold-rolled (cold-reduced) Rs. 715 per tonne. 7220.90 (iii) Other Rs. 715 per tonne. 20. 72.21 Bars and rods, hot-rolled, in irregularly would coils, of stainless steel. Rs. 365 per tonne. 21. Other bars and rods of stainless steel; angles, shapes and sections of stainless steel - 7222.10 (i) forged bars and rods Rs. 550 per tonne. 7222.10 (ii) bars and rods, not further worked than hot-rolled, hot-drawn or extruded Rs. 365 per tonne. 7222.20 (iii) bars and rods, not further worked than cold-formed or cold-finished Rs. 365 per tonne. 7222.30 (iv) other bars and rods Rs. 365 per tonne. 7222.40 (v) angles, shapes and sections, forged Rs. 550 per tonne. 7222.40 (vi) other angles, shapes and sections Rs. 365 per tonne. 22. 72.23 Wire of stainless steel Rs. 365 per tonne. 23. Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel - 72.24 (i) forged Rs. 550 per tonne. 72.24 (ii) other Rs. 365 per tonne. 24. Flat-rolled products of other alloy steel, of a width of 600 mm or more - 7225.10 (i) of silicon-electrical steel Rs. 715 per tonne. 7225.20 (ii) of high speed steel Rs. 500 per tonne. (iii) other, not further worked than hot-rolled, whether or not in coils - 7225.30 (a) of a thickness exceeding 5 mm Rs. 385 per tonne. 7225.30 (b) other Rs. 500 per tonne. 7225.40 (iv) other, not further worked than cold-rolled (cold-reduced) Rs. 715 per tonne. 7225.90 (v) other Rs. 715 per tonne. 25. Flat-rolled products of other alloy steel, of a width of less than 600 mm - 7226.10 (i) of silicon-electrical steel Rs. 715 per tonne. 7226.20 (ii) of high speed steel Rs. 500 per tonne. (iii) other - 7226.91 (a) not further worked than hot-rolled, of a thickness exceeding 5 mm Rs. 385 per tonne. 7226.91 (b) not further worked than hot-rolled, of a thickness not exceeding 5 mm. Rs. 500 per tonne. 7226.92 (c) not further worked than cold-rolled (cold-reduced) Rs. 715 per tonne. 7226.99 (d) other Rs. 715 per tonne. 26. Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel - 7227.10 (i) of high speed steel Rs. 365 per tonne. 7227.20 (ii) of silico-manganese steel Rs. 365 per tonne. 7227.90 (iii) other Rs. 365 per tonne. 27. Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel steel; hollow drill bars and rods, of alloy or non-alloy steel - 7228.10 (i) bars and rods of high speed steel Rs. 365 per tonne. 7228.20 (ii) bars and rods of silico-manganese steel Rs. 365 per tonne. 7228.30 (iii) other bars and rods, not further worked than hot-rolled, hot-drawn or extruded Rs. 365 per tonne. 7228.40 (iv) other bars and rods, not further worked than forged Rs. 550 per tonne. 7228.50 (v) other bars and rods, not further worked than cold-formed or cold-finished Rs. 365 per tonne. 7228.60 (vi) other bars and rods Rs. 365 per tonne. (vii) angles, shapes and sections - 7228.71, 7228.72 7228.79 (a) forged Rs. 550 per tonne. 7228.71 (b) not further worked than hot-rolled, hot-drawn orextruded Rs. 365 per tonne. 7228.72 (c) not further worked than cold-formed or cold-finished Rs. 365 per tonne. 7228.79 (d) other Rs. 365 per tonne. (viii) hollow drill bars and rods - 7228.81 (a) of alloy steel Rs. 365 per tonne. 7228.89 (b) other Rs. 365 per tonne. 28. Wire of other alloy steel - 7229.10 (i) of high speed steel Rs. 365 per tonne. 7229.20 (ii) of silico-manganese steel Rs. 365 per tonne. 7229.90 (iii) other wire, other than electric resistance wire (including electric resistance heating wire) Rs. 365 per tonne. 29. 72.30 Goods and materials of Chapter 72 obtained by breaking up of ships, boats and other floating structures manufactured in India Rs. 1400 per tonne. 30. Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel - 7301.10 (i) sheet piling Rs. 365 per tonne. 7301.20 (ii) angles, shapes and sections Rs. 365 per tonne. 31. Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates, base plates, rail clips, bed plates, ties and other material specialized for jointing or fixing rails - 7302.10 (i) rails Rs. 365 per tonne. 7302.20 (ii) sleepers (cross-ties) Rs. 365 per tonne. 32. 73.03 Tubes, pipes and hollow profiles, of cast iron Rs. 80 per tonne. 33. Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel - 7304.10 (i) of iron Rs. 80 per tonne. 7304.90 (ii) other Rs. 385 per tonne. 34. 7305.10 Other tubes and pipes (for example, welded, riveted or similarly closed), having internal and external circular cross-sections, the external diameter of which exceeds 406.4 mm of iron Rs. 80 per tonne. 35. 7306.10 Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron Rs. 80 per tonne. 36 Other cast articles of iron or steel - 7325.10 (i) of iron Rs. 80 per tonne. 7325.20 (ii) of alloy steel Rs. 220 per tonne. 7325.30 (iii) of stainless steel Rs. 220 per tonne. 7325.90 (iv) other Rs. 220 per tonne. 37. 73.27 Goods and materials of Chapter 73 obtained by the breaking up of ships, boats and other floating structures manufactured in India Rs. 1400 per tonne. Explanation.- For the purposes of this notification, - (1) "plates" means a hot or cold-rolled flat product, rolled from an ingot or slab or sheet bar or produced by cold reduction of coils, in rectangular cross-section of thickness exceeding 5 mm but not exceeding 100 mm and width of 600 mm and above, and supplied in straight lengths; (2) "universal plates" means products of rectangular section, hot-rolled lengthwise in a closed box or universal mill, of a thickness exceeding 5 mm but not exceeding 100 mm, and of a width excee ding 150 mm but not exceeding 1200 mm; (3) "hoops" means hot-rolled flat products in rectangular cross-section of thickness less than 3 mm and width less than 75 mm.
|