Effective rates of 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 - 100/88 - Central Excise - Tariff
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Excise duty rates and targeted exemptions on aluminium products clarified, subject to manufacturing inputs, end use and procedural conditions. The notification sets effective rates of excise duty and conditional exemptions for specified aluminium products under Chapter 76, exempting duty in excess of the stated effective rates where conditions are met. Relief is largely conditioned on prior duty payment on inputs or predecessor aluminium forms, in factory use for manufacture of specified goods, compliance with Chapter X procedures when use is outside the factory, and certification by the Assistant Collector for certain end uses; provisos deny relief to primary producers and where input duty credit has been availed.
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Excise duty rates and targeted exemptions on aluminium products clarified, subject to manufacturing inputs, end use and procedural conditions.
The notification sets effective rates of excise duty and conditional exemptions for specified aluminium products under Chapter 76, exempting duty in excess of the stated effective rates where conditions are met. Relief is largely conditioned on prior duty payment on inputs or predecessor aluminium forms, in factory use for manufacture of specified goods, compliance with Chapter X procedures when use is outside the factory, and certification by the Assistant Collector for certain end uses; provisos deny relief to primary producers and where input duty credit has been availed.
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