Excise duty on hot re-rolled non-alloy steel prescribed, calculated per metric tonne tied to annual capacity determination. The Government, under sub-section (3) of section 3A of the Central Excise Act, 1944, prescribes an excise duty on hot re-rolled products of non-alloy steel falling under specified tariff sub-headings, to be calculated per metric tonne on the basis of annual production capacity determined under the Hot Re-rolling Mills Annual Capacity Determination Rules, 1997. The notification fixes the payable amount per metric tonne and specifies its date of commencement.
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Provisions expressly mentioned in the judgment/order text.
Excise duty on hot re-rolled non-alloy steel prescribed, calculated per metric tonne tied to annual capacity determination.
The Government, under sub-section (3) of section 3A of the Central Excise Act, 1944, prescribes an excise duty on hot re-rolled products of non-alloy steel falling under specified tariff sub-headings, to be calculated per metric tonne on the basis of annual production capacity determined under the Hot Re-rolling Mills Annual Capacity Determination Rules, 1997. The notification fixes the payable amount per metric tonne and specifies its date of commencement.
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