Excise exemption for specified aluminium products permits reduced duty rates for primary producers supplying under Aluminium Control Order. Notification exempts specified aluminium products in Chapter 76 from excise duty in excess of the reduced ad valorem rates shown in the Table when manufactured by a primary producer and required to be sold or supplied under the Aluminium (Control) Order, 1970. The listed goods-ingots, billets, wire bars and wire rods-must conform to the cited Indian Standards. Primary producer is defined as a person licensed or registered under the Industries (Development and Regulation) Act, 1951 producing aluminium from bauxite or alumina.
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 exemption for specified aluminium products permits reduced duty rates for primary producers supplying under Aluminium Control Order.
Notification exempts specified aluminium products in Chapter 76 from excise duty in excess of the reduced ad valorem rates shown in the Table when manufactured by a primary producer and required to be sold or supplied under the Aluminium (Control) Order, 1970. The listed goods-ingots, billets, wire bars and wire rods-must conform to the cited Indian Standards. Primary producer is defined as a person licensed or registered under the Industries (Development and Regulation) Act, 1951 producing aluminium from bauxite or alumina.
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