Excise exemption for untrimmed copper sheets and circles limits duty where goods are for handicraft or utensil manufacture. The Central Government exempts untrimmed sheets or circles of copper under heading 74.09 from excise duty in excess of the amount calculated at the rate of Rs. 2000 per tonne, subject to conditions that the goods are for manufacture of handicrafts or utensils, no input duty credit has been taken under rule 57A or 57Q, and excluding manufacturers who produce copper from ore or concentrate.
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.
Excise exemption for untrimmed copper sheets and circles limits duty where goods are for handicraft or utensil manufacture.
The Central Government exempts untrimmed sheets or circles of copper under heading 74.09 from excise duty in excess of the amount calculated at the rate of Rs. 2000 per tonne, subject to conditions that the goods are for manufacture of handicrafts or utensils, no input duty credit has been taken under rule 57A or 57Q, and excluding manufacturers who produce copper from ore or concentrate.
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