Aluminium and products thereof [Tariff Item 27]

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..... notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 185/84-Central Excises, dated the 1st August, 1984, the Central Government hereby exempts aluminium of the description specified in column (3) of the Table hereto annexed and falling under the sub-items specified in the corresponding entry in column (2) of the said Table, of Item No. 27 of the First Sche .....

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..... rods produced by manufacturers other than primary producers. Rupees two hundred and fifty-eight and paise fifty per metric tonne. 5. (3) Angles, shapes and sections. Twenty-four per cent ad valorem. 6. (4) Castings, not otherwise specified. Twenty-four per cent ad valorem. 7. (5) Aluminium wire. Nil. .....

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..... tainers, plain, lacquered or printed or lacquered and printed. Twenty-four per cent ad valorem. Provided that nothing contained in this notification shall apply to aluminium to which the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 248/85-Central Excises, dated the 20-12-1985 applies : Pr .....

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..... gots or billets used in their manufacture has been taken under rule 56A of the said Rules. Explanation. — For the purposes of this notification, the expression "primary producer" means any person licensed or registered under the Industries (Development and Regulation) Act, 1951 (65 of 1951), who produces aluminium from bauxite or alumina. - Notification Tax Management India - taxmanagement .....

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