Excise duty exemption: effective per tonne rates cap duty on specified copper products, creating differential burdens by product form. Exemption under rule 8(1) of the Central Excise Rules limits excise liability on goods in Chapter 74 to amounts calculated at specified per tonne rates. The notification lists categories of copper and copper products-mattes, precipitated copper, unrefined and refined unwrought copper, various copper alloys, waste and scrap, master alloys, bars, rods, profiles, plates, sheets, strip and foil-and prescribes distinct effective rates so duty is exempt to the extent it exceeds those per tonne amounts.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Excise duty exemption: effective per tonne rates cap duty on specified copper products, creating differential burdens by product form.
Exemption under rule 8(1) of the Central Excise Rules limits excise liability on goods in Chapter 74 to amounts calculated at specified per tonne rates. The notification lists categories of copper and copper products-mattes, precipitated copper, unrefined and refined unwrought copper, various copper alloys, waste and scrap, master alloys, bars, rods, profiles, plates, sheets, strip and foil-and prescribes distinct effective rates so duty is exempt to the extent it exceeds those per tonne amounts.
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