Exemption to Metal Containers: conditional excise relief and use-based nil-duty with restrictions on input credit and manufacture. The notification substitutes a new Table detailing tariff entries that fix duty rates and conditional exemptions for aluminium and other metal containers. Exemptions require manufacture from specified inputs on which excise or additional customs duty was paid, exclude producers who make unwrought aluminium from bauxite or alumina, and deny exemption where input duty credit has been claimed under specified Central Excise Rules. Use-based nil-duty applies for containers packing certain milk powders, infant feeding formulations and ghee, with Chapter X procedural compliance where use occurs outside the factory.
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.
Exemption to Metal Containers: conditional excise relief and use-based nil-duty with restrictions on input credit and manufacture.
The notification substitutes a new Table detailing tariff entries that fix duty rates and conditional exemptions for aluminium and other metal containers. Exemptions require manufacture from specified inputs on which excise or additional customs duty was paid, exclude producers who make unwrought aluminium from bauxite or alumina, and deny exemption where input duty credit has been claimed under specified Central Excise Rules. Use-based nil-duty applies for containers packing certain milk powders, infant feeding formulations and ghee, with Chapter X procedural compliance where use occurs outside the factory.
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