Exemption of excise duty on copper goods - specified capped duty rates per tonne apply to listed categories. The Central Government limits excise liability on specified copper and copper-alloy tariff headings by exempting the portion of duty in excess of amounts calculated at the per tonne rates set out in the annexed Table, which lists product categories (mattes, unrefined and refined forms, alloys, scrap, master alloys, bars, plates, strip and foil) and their respective capped rates.
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.
Exemption of excise duty on copper goods - specified capped duty rates per tonne apply to listed categories.
The Central Government limits excise liability on specified copper and copper-alloy tariff headings by exempting the portion of duty in excess of amounts calculated at the per tonne rates set out in the annexed Table, which lists product categories (mattes, unrefined and refined forms, alloys, scrap, master alloys, bars, plates, strip and foil) and their respective capped rates.
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