Copper/Aluminium and articles thereof - Exempt if used within the factory of production or in the manufacture of utensils or handicrafts - 135/94 - Central Excise - Tariff
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Exemption for metal inputs: copper and aluminium exempt when used in-factory or to make utensils and handicrafts, with specified exclusions. Exemptions apply to specified copper and aluminium goods when used within the factory or intended for manufacture of utensils or handicrafts; conditions include restriction where input duty credit has been taken and exclusion of manufacturers who produce metal from ore or concentrate, and a specific duty is prescribed for aluminium circles where the input-credit condition is not satisfied.
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.
Exemption for metal inputs: copper and aluminium exempt when used in-factory or to make utensils and handicrafts, with specified exclusions.
Exemptions apply to specified copper and aluminium goods when used within the factory or intended for manufacture of utensils or handicrafts; conditions include restriction where input duty credit has been taken and exclusion of manufacturers who produce metal from ore or concentrate, and a specific duty is prescribed for aluminium circles where the input-credit condition is not satisfied.
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