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of <h1>Central Excise Act Section 3A Updated: New Duty Rates for Re-Rolling Mills and Induction Furnaces, Effective August 1997.</h1> The circular addresses modifications to the application of Section 3A of the Central Excise Act, 1944, concerning re-rolling mills and induction furnaces. Effective from August 1, 1997, several notifications have been rescinded and replaced with new ones, incorporating changes such as adjustments to the values of 'e' and 'w' for different mill speeds and diameters. Specific duty rates for re-rolled products and induction furnace stocks are outlined, with exemptions for waste and scrap. Integrated and composite steel plants are excluded from the Section 3A scheme, continuing under the normal duty scheme. The document corrects a typographical error in previous instructions.
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