9911796707
TMI BlogEffective rates of Excise duty on metal containers and certain articles of base metalsX X X X Extracts X X X X X X X X Extracts X X X X ..... b-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, subject to the intended use, or the conditions, if any, laid down in the corresponding entry in column (5) thereof. THE TABLE S. No. Heading No./sub-heading No. Description of goods Rate Intended use/Conditions (1) (2) (3) (4) (5) 01. 76.12 and 76.13 Containers of aluminium Appropriate amount of duty chargeable less rupees two thousand and two hundred per to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Chapter X of the said rules, is followed. 3. 73.10 and 73.26 Face powder cases, spectacle cases, mathematical boxes, geometry boxes (other than those of aluminium). Nil - - - 4. 73.10 Metal containers (other than those of alumi-nium). Nil If - (i) such containers are reformed out of metal containers commonly known as flattended containers or folded containers, on which the duty of excise leviable thereon which is specified in the said Schedule, has already been paid; or (ii) such containers are manufactured in an ordnance factory belonging to the Central Government and used for purposes of defence in such factory or in any other ordnance factory belonging to the Central Government or defence establishment; or (iii) such c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Department of Non-conventional Energy Sources), to the effect that such appliances are specially designed to operate using bio-gas. 12. 73.21 and 74.17 Kerosene burners, kerosene stoves and wood burning stoves, of iron or steel, copper or copper alloys. Nil - - - 13. 73.21 and 74.17 Parts of kerosene burners and kerosene stoves specified at S. No. 12 above. Nil If, - (i) the said parts are used in the manufacture of the said kerosene burners and stoves; and (ii) such use is elsewhere than in the factory of production the procedure set out in Chapter X of the said Rules, is followed. 14. 73.23 Galvanised iron buckets Nil If in or in relation to the manufacture of such buckets no process is ordinarily carried on with the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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