Effective duty rates for aluminium goods exempt excess excise beyond prescribed levels, with special per tonne duties and use-based reduction. Notification fixes effective excise duty rates for specified aluminium goods by exempting duty in excess of the rates set in the annexed Table, including differentiated rates for unwrought metal, scrap, powders, sheets, foil, tubes, profiles, and wire categories, plus particular per tonne charges for some wire rod and wire where input credit conditions apply. It provides a reduced rate for strips used to manufacture exempt pipes when prescribed procedural requirements are met and defines 'primary producer' for eligibility.
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 duty rates for aluminium goods exempt excess excise beyond prescribed levels, with special per tonne duties and use-based reduction.
Notification fixes effective excise duty rates for specified aluminium goods by exempting duty in excess of the rates set in the annexed Table, including differentiated rates for unwrought metal, scrap, powders, sheets, foil, tubes, profiles, and wire categories, plus particular per tonne charges for some wire rod and wire where input credit conditions apply. It provides a reduced rate for strips used to manufacture exempt pipes when prescribed procedural requirements are met and defines "primary producer" for eligibility.
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