Effective rates of excise duty on certain products like aluminium goods, windows and their frames, aluminium corrugated sheets, etc., and exemptions from aluminium extrusions/tubes used in the manufacture of artificial limbs - 101/88 - Central Excise - Tariff

Excise Duty Rates Revised for Aluminium Products; Exemptions for Artificial Limbs Manufacturing Outlined Under Central Excise Rules, 1944.

The notification dated March 1, 1988, issued by the Central Government under the Central Excise Rules, 1944, outlines effective excise duty rates for various aluminium products. These include unwrought aluminium, aluminium waste and scrap, powders, flakes, wire-rods, and others, with rates ranging from 11% to 25%. Specific exemptions apply to aluminium extrusions and tubes used in manufacturing artificial limbs. The notification also provides conditions for reduced rates, particularly for strips used in making exempt aluminium pipes. It supersedes a prior notification from 1986 and defines 'primary producer' in the context of aluminium production.