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of <h1>Excise Duty on Metal Container Parts Under Review; No Coercive Action for Duty Recovery Until Final Decision.</h1> The circular addresses the excise duty liability on parts like rings, lids, bottoms, and cylindrical bodies used in manufacturing metal containers that are exempt from duty under a specific notification. These parts are classifiable under the same sub-heading as metal containers and were previously not subject to excise duty. The Board is currently examining the issue, and it has instructed that no coercive action be taken for duty recovery on these parts until a final decision is made. The exemption's effectiveness is questioned due to recent demands for excise duty on these parts.
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