Excise exemption for copper and aluminium products conditioned on specified use, manufacture, and certification requirements. Notification exempts specified copper and aluminium goods from excise duty above reduced rates subject to specific conditions. Exemptions include blanks and sheets produced by the Government Mint for coin manufacture; copper wire within prescribed cross-sectional limits when used to make winding wires in the factory of production; and fine bare copper wire when proven to be intended for imitation zari manufacture. A concessionary rate applies to copper plates, sheets, blanks and strip supplied to ordnance factories when manufactured from materials supplied by those factories, on production of a certificate of receipt and without claiming duty credit on supplied materials.
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 copper and aluminium products conditioned on specified use, manufacture, and certification requirements.
Notification exempts specified copper and aluminium goods from excise duty above reduced rates subject to specific conditions. Exemptions include blanks and sheets produced by the Government Mint for coin manufacture; copper wire within prescribed cross-sectional limits when used to make winding wires in the factory of production; and fine bare copper wire when proven to be intended for imitation zari manufacture. A concessionary rate applies to copper plates, sheets, blanks and strip supplied to ordnance factories when manufactured from materials supplied by those factories, on production of a certificate of receipt and without claiming duty credit on supplied materials.
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