Prescribing effective rate of basic excise duty for iron and steel and products thereof falling under Chapters 72 and 73. - 60/90 - Central Excise - Tariff
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Effective excise rate for iron and steel: duty limited to specified per tonne amounts across listed tariff descriptions. Prescribes specified effective basic excise rates per tonne for a wide range of iron and steel products by exempting from excise duty the amount in excess of the rate shown in an annexed Table linked to tariff headings and descriptive subheadings; rates vary by material, form, processing state, dimensions and plating, and selected product definitions clarify scope.
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.
Effective excise rate for iron and steel: duty limited to specified per tonne amounts across listed tariff descriptions.
Prescribes specified effective basic excise rates per tonne for a wide range of iron and steel products by exempting from excise duty the amount in excess of the rate shown in an annexed Table linked to tariff headings and descriptive subheadings; rates vary by material, form, processing state, dimensions and plating, and selected product definitions clarify scope.
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