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Exemption to certain products of copper like copper wire, blanks and sheets of copper, etc. - 099/88 - Central Excise - TariffExtract Exemption to certain products of copper like copper wire, blanks and sheets of copper, etc. Notification No. 99/88-C.E. Dated 1-3-1988 In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts goods of the description specified in column (2) of the Table hereto annexed and falling within Chapter 74 or 76 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), 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 (3) of the said Table, subject to the conditions, if any, specified in the corresponding entry in column (4) thereof. THE TABLE S. No. Description of goods Rate Conditions (1) (2) (3) (4) 01. Blanks and sheets of copper or aluminium Nil If produced by the Government of India Mint and used in the factory of production in the manufacture of coins. 02. Copper wire, of which the maximum cross-sectional dimension does not exceed 6 mm. Nil If used in the factory of production in the manufacture of winding wires falling under heading No. 85.44 of the said Schedule. 03. Bare copper wire of cross- sectional dimension not exceeding 0.315 mm. Nil If it is proved to the satisfaction of the Assistant Collector of Central Excise that the said bare copper wire is intended to be used for the manufacture of imitation "Zari". 04. Copper plates, sheets, blanks (including circles) and strip Rs. 1200 per tonne If, - (i) such plates, sheets, blanks, and strip are for supply to ordinance factories belonging to the Central Government (hereinafter referred to as "the said factories"); (ii) such plates, sheets, blanks and strip have been manufactured out of materials supplied by the said factories; and (iii) the manufacturer produces a certificate, within such period as the Assistant Collector of Central Excise may specify in this behalf, that such plates, sheets, blanks and strip have been received in the said factories; and (iv) no credit of the duty paid on materials supplied by the said factories is availed of under rule 57A of the said Rules.
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