Excise duty changes on copper and aluminium utensils: specific duties and exemptions tied to input credit eligibility. The circular revises excise treatment for copper and aluminium inputs to utensil manufacture: unwrought copper and most aluminium plates/sheets intended for utensils are exempt, untrimmed copper sheets/circles and aluminium circles are subject to a specific per ton duty if input duty credit is not taken, and exemptions apply only to units other than primary metal producers, who may instead opt to pay ad valorem duty to claim Modvat/input credit. Captive use exemptions for circles have been withdrawn.