9911796707
TMI BlogEffective rates of duty on certain products like aluminium goods, windows and their frames, aluminium corrugated sheets, etc., and exemptions from aluminium extrusions/tubes used in the manufacture of artificial limbsX X X X Extracts X X X X X X X X Extracts X X X X ..... ia in the Ministry of Finance (Department of Revenue) No. 183/84-Central Excises, dated the 1st August, 1984, the Central Government hereby exempts aluminium of the description specified in column (2) of the Table hereto annexed and falling within Chapter 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, laid down in the corresponding entry in column (4) thereof. THE TABLE S. No. Description of goods Rate Conditions (1) (2) (3) (4) 01. Unwrought aluminium, whethe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said Schedule on which the duty of excise leviable under the said Schedule or additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid. 07. Aluminium wire (other than aluminium wire of thickness 3.25 mm or more) Nil — 08. 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. 09. 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 e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y :- Nil If manufactured 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. Aluminium foils subjected to any one or more of the following processes, namely :- Nil (a) coating; If, - (b) printing; (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 (c) backing with paper or other re-inforcing materials (ii) the total quantity of such aluminium foils ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ght aluminium from bauxite or aluminium or both, whether in the same factory or in any other factory in India : Provided further that in respect of goods mentioned against S. 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 has been availed under rule 56A or rule 57A of the Central Excise Rules, 1944 : Provided also that in respect of the goods mentioned against S. No. 15 of the said Table, where the total quantity of aluminium foil taken for the process of manufacture by a manufacturer in one or more factories during any financial year exceeds five metric tonnes, the exemption under this notification for that year shall be limited only ..... X X X X Extracts X X X X X X X X Extracts X X X X
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