Excise duty on specified iron and steel products reduced and select stainless steel utensils exempt under conditioned notification. Notification under rule 8(1) of the Central Excise Rules, 1944 prescribes effective rates and conditional exemptions for goods in Chapters 72 and 73 by exempting the portion of excise duty in excess of the tabled rates. The Table lists items-including tubes and pipes of steel with differing rates by input type, doors and windows at a percentage rate, and multiple articles such as wire ropes, stainless steel utensils, sewing needles and specified metalware and factory-used items-each entry specifying the effective rate and any use- or procedure-based condition for the exemption.
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Provisions expressly mentioned in the judgment/order text.
Excise duty on specified iron and steel products reduced and select stainless steel utensils exempt under conditioned notification.
Notification under rule 8(1) of the Central Excise Rules, 1944 prescribes effective rates and conditional exemptions for goods in Chapters 72 and 73 by exempting the portion of excise duty in excess of the tabled rates. The Table lists items-including tubes and pipes of steel with differing rates by input type, doors and windows at a percentage rate, and multiple articles such as wire ropes, stainless steel utensils, sewing needles and specified metalware and factory-used items-each entry specifying the effective rate and any use- or procedure-based condition for the exemption.
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