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of <h1>Copper Products Exempt from Excise Duty Under Central Excise Rules 1944, Notification No. 97/88-C.E., with Specific Conditions</h1> Notification No. 97/88-C.E., dated March 1, 1988, issued by the Central Government under the Central Excise Rules, 1944, exempts certain copper products from excise duty. The exempted items include copper waste, scrap, strips, foils, pipes, tubes, shells, blanks, and utensils, provided they meet specific conditions. These conditions include usage within the factory of production, use in manufacturing chemicals or harmonium reeds, and utilization in defense or thermal power applications. The notification outlines the procedures and certifications required for exemption, ensuring compliance with Chapter X of the Central Excise Rules, 1944.
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