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of <h1>Excise Duty Exemption for Stainless Steel Pattis and Circles Used in Utensil Manufacturing Under Headings 72.19, 72.20, 72.22</h1> The notification dated May 4, 1994, under the Central Excises and Salt Act, 1944, announces exemptions for certain metal products. Stainless steel pattis/pattas are exempted from excise duty when subjected to processes other than cold rolling under Headings 72.19 or 72.20. Additionally, stainless steel, aluminum, and copper circles are exempted when used within the factory for manufacturing utensils, as specified under Headings 72.22, 76.06, and 74.09, respectively. These amendments are made to previous notifications to align with public interest considerations.
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