Effective rates of duty on certain iron and steel products and exemption to stainless steel utensils, etc. - 095/88 - Central Excise - Tariff

Effective rates of duty on certain iron and steel products and exemption to stainless steel utensils, etc. Notification No. 95/88-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 72 or 73, 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, laid down in the corresponding entry in column (4) thereof. THE TABLE S. No. Description of goods Rate Conditions (1) (2) (3) (4) 01. Tubes and pipes of steel. Rs. 500 per tonne. If made from hot-rolled products produced in India; Rs. 715 per tonne. If made from cold-rolled products produced in India; Rs. 1100 per tonne plus the duty for time-being leviable on pig iron and steel ingots, as the case may be. — 02. Doors, windows and their frames, and thresholds for doors. 5% 03. Wire ropes. Nil If used within the factory of production in the further manufacture of wire ropes of iron or steel of the said Schedule and on which the whole of the duty of excise under the said Schedule is leviable. 04. Animal-shoe-nails. Nil — 05. Sewing needles. Nil — 06. Stainless steel utensils. Nil — 07. Metalware. Nil If, - (i) used in the manufacture of enamelware; and (ii) where such use is elsewhere than in the factory of production of metalware, the procedure set out in Chapter X of the said Rules is followed. 08. Bottom stools, stirring or poking rods, splash plates and troughs. Nil If used in the factory of production in the manufacture of steel ingots and melted either during or after such use in the said factory.