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 ..... ral Excise Rules, 1944, the Central Government hereby exempts goods of the description specified in column (2) of the Table hereto annexed and falling within Chapters 73, 74, 75, 76, 78, 79, 80, 81, 83 or 94 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 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ained herein shall not be applicable if such goods are manufactured by producers who produce unwrought -aluminium from bauxite or alumina or both, whether in the same factory or in any other factory in India; and (iii) in respect of such goods, the exemption shall not apply if credit of the duty paid on the aluminium and articles thereof used in their manufacture has been availed under rule 56A o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le cases, mathematical boxes, geometry boxes and colour boxes (other than those of aluminium) Nil --- 04 Metal containers (other than those of aluminium) Nil If, - (i) such containers are reformed out of metal containers commonly known as flattened containers or folded containers, on which the duty of excise leviable thereon which is specified in the said Schedule, has already been paid ; o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dinarily carried on with the aid of power. 07 Metal containers, other than those specified at S. Nos. 01 to 06 above 20 per ad valorem --- 08 Bolts, nuts and screws Nil If manufactured by the Hindustan Aeronautics Ltd. and used within their units for the manufacture of aircrafts or as spare parts of aircrafts. 09 Pressure cookers Nil --- 10 Parts of pressure cookers, namely, cooker b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y designed to operate using bio-gas. 13 Kerosene burners, kerosene stoves and wood burning stoves, of iron or steel, copper or copper alloys Nil --- 14 Parts of kerosene burners and kerosene stoves specified at S. No. 13 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 then in the factory of production, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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