Excise duty exemption for specified castings and forgings limits duty to prescribed per tonne rates subject to permitted surface treatments. Exemption limits excise duty on specified castings, cast articles and forgings under Chapters 73, 84, 85, 86 and 87 by permitting duty only up to prescribed per tonne rates for listed headings. The relief applies provided the goods have not been subjected to machining or surface treatments other than specified operations-certain heat treatments, descaling/pickling, protective coatings, sample removal for testing, and minor removal of defects or excess material-so long as there is no change in the form of the product.
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 duty exemption for specified castings and forgings limits duty to prescribed per tonne rates subject to permitted surface treatments.
Exemption limits excise duty on specified castings, cast articles and forgings under Chapters 73, 84, 85, 86 and 87 by permitting duty only up to prescribed per tonne rates for listed headings. The relief applies provided the goods have not been subjected to machining or surface treatments other than specified operations-certain heat treatments, descaling/pickling, protective coatings, sample removal for testing, and minor removal of defects or excess material-so long as there is no change in the form of the product.
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