9911796707
TMI BlogExemption to certain specified goods falling under Chapter 76X X X X Extracts X X X X X X X X Extracts X X X X ..... se 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 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 Conditions (1) (2) (3) (4) (5) 1. 76.01 and 7616.90 Unwrought aluminium, whether or not alloyed and cast articles of aluminium Nil If, manufactured from goods falling within Chapter 76 of the said Schedule on which duty of excise leviable un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eviable under the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid. 7. 76.05 Aluminium wire other than aluminium wire of thickness 3.25 mm or more) Nil - - - 8. 76.06 and 76.07 Aluminium plates, sheets (including circles), strip and foil. Nil If produced in ordnance factories belonging to the Central Government and intended for consumption by the ordnance factories or for supply to the Central Government Departments. 9. 76.06 Aluminium sheets 11% If the Assistant Collector of Central Excise is satisfied that such sheets are intended for use in the electrolytic process for manufacture of aluminium and zinc, and where such use is elsewhere than in the factory of production of such sheets, the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d from foils on which the duty of excise leviable under the said Schedule or the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid. (a) cutting to shape; (b) embossing; (c) perforation 15. 76.07 Aluminium foils subjected to any one or more of the following processes, namely :- If, - (i) manufactured from aluminium foils on which the duty of excise leviable under the said Schedule or the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid, and ii) the total quantity of such aluminium foils taken for the process of manufacture by a manufacturer in one or more of his factories during the preceding fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re than in the factory of production, the procedure set out in Chapter X of the said Rules is followed. 20. 7615.10 Utensils made of aluminium Nil - - - 21. 76.16 Articles other than cast articles of aluminium 20% - - - Provided that in respect of goods, mentioned against Sl. Nos. 1, 5, 6, 10 and 11 of the said Table, the exemption shall not be applicable if they are manufactured by producers who produce unwrought aluminium from bauxite or alumina or both, whether in the same factory or in any other factory of India: Provided further that in respect of goods mentioned against Sl. No. 6 of the said Table, the exemption contained in this Notification shall not apply if credit of the duty paid on the goods used in their manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X
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