Designation of hot re-rolled non-alloy steel as notified goods under Section 3A; excise duty applies subject to specified exclusions. Hot re-rolled products of non-alloy steel within specified tariff sub-headings are designated as notified goods under Section 3A, attracting excise duty to be levied and collected to safeguard revenue where manufactured in a hot re-rolling steel mill. The notification excludes goods made prior to 1 August 1997 but cleared later, and excludes outputs of composite plants combining induction furnace and refining or continuous casting with re-rolling, and outputs of integrated steel plants producing from iron ore within the same premises.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Designation of hot re-rolled non-alloy steel as notified goods under Section 3A; excise duty applies subject to specified exclusions.
Hot re-rolled products of non-alloy steel within specified tariff sub-headings are designated as notified goods under Section 3A, attracting excise duty to be levied and collected to safeguard revenue where manufactured in a hot re-rolling steel mill. The notification excludes goods made prior to 1 August 1997 but cleared later, and excludes outputs of composite plants combining induction furnace and refining or continuous casting with re-rolling, and outputs of integrated steel plants producing from iron ore within the same premises.
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