Exemption for copper products: conditional relief for specified copper wires and inclusion of copper or brass utensils in exemptions. The notification inserts two tariff entries into the Central Excise exemptions table: tariff heading 7405.10 for bare copper wires of thickness 2.00 mm or more, exempt only if the Assistant Collector of Central Excise is satisfied they are used in the factory to manufacture bare copper wires finer than 2.00 mm; and tariff heading 7413.90 for copper or brass utensils, included in the miscellaneous exemptions.
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 for copper products: conditional relief for specified copper wires and inclusion of copper or brass utensils in exemptions.
The notification inserts two tariff entries into the Central Excise exemptions table: tariff heading 7405.10 for bare copper wires of thickness 2.00 mm or more, exempt only if the Assistant Collector of Central Excise is satisfied they are used in the factory to manufacture bare copper wires finer than 2.00 mm; and tariff heading 7413.90 for copper or brass utensils, included in the miscellaneous exemptions.
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