Excise exemption for aluminium: specified subheadings exempted above ceiling rates, subject to usage and input credit provisos. Central Government exempts specified aluminium goods from excise duty to the extent duty exceeds the rates set in the Table, which lists subheadings and ceiling rates for various aluminium forms. Provisos exclude goods covered by another notification, reduce the rate for strips used to make exempt pipes when Chapter X procedures are followed for use outside the producer's factory, and deny the exemption for certain wire rods where duty credit on ingots or billets has been taken under rule 56A or 57A. 'Primary producer' is defined for the notification's purposes.
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Provisions expressly mentioned in the judgment/order text.
Excise exemption for aluminium: specified subheadings exempted above ceiling rates, subject to usage and input credit provisos.
Central Government exempts specified aluminium goods from excise duty to the extent duty exceeds the rates set in the Table, which lists subheadings and ceiling rates for various aluminium forms. Provisos exclude goods covered by another notification, reduce the rate for strips used to make exempt pipes when Chapter X procedures are followed for use outside the producer's factory, and deny the exemption for certain wire rods where duty credit on ingots or billets has been taken under rule 56A or 57A. "Primary producer" is defined for the notification's purposes.
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