Excise duty exemptions on metal containers limit payable duty to prescribed reduced rates subject to intended-use and manufacturing conditions. Notification limits excise liability on specified metal containers and base-metal articles by prescribing capped or nil effective duty rates per Table entries, conditional on intended use, manufacturing origin and method, prior duty payment on inputs, non-availability of input-duty credit, and compliance with procedural requirements where use occurs outside the factory of production.
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Provisions expressly mentioned in the judgment/order text.
Excise duty exemptions on metal containers limit payable duty to prescribed reduced rates subject to intended-use and manufacturing conditions.
Notification limits excise liability on specified metal containers and base-metal articles by prescribing capped or nil effective duty rates per Table entries, conditional on intended use, manufacturing origin and method, prior duty payment on inputs, non-availability of input-duty credit, and compliance with procedural requirements where use occurs outside the factory of production.
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