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
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Excise duty rates on aluminium products adjusted, with specified exemptions for primary producers and artificial limb inputs. The Central Government exempts specified aluminium goods from that portion of excise duty exceeding the commodity-specific rates set out in the annexed Table, covering unwrought aluminium, scrap, powders, wire-rods, profiles, wire, circles, plates, sheets, strip, foil, tubes, pipes and cast articles. The notification prescribes distinct percentage rates and per-tonne amounts for particular categories, provides a conditional reduction for strips used to make exempt pipes subject to Chapter X procedural compliance, and defines primary producer for the purpose of these exemptions.
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Provisions expressly mentioned in the judgment/order text.
Excise duty rates on aluminium products adjusted, with specified exemptions for primary producers and artificial limb inputs.
The Central Government exempts specified aluminium goods from that portion of excise duty exceeding the commodity-specific rates set out in the annexed Table, covering unwrought aluminium, scrap, powders, wire-rods, profiles, wire, circles, plates, sheets, strip, foil, tubes, pipes and cast articles. The notification prescribes distinct percentage rates and per-tonne amounts for particular categories, provides a conditional reduction for strips used to make exempt pipes subject to Chapter X procedural compliance, and defines primary producer for the purpose of these exemptions.
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