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of <h1>Excise Duty Exemption for Aluminium Products Exceeding 13% Ad Valorem under Central Excise Rules, 1944</h1> The Central Government, under the Central Excise Rules, 1944, exempts specific aluminium products from excise duty exceeding 13% ad valorem. This applies to ingots, billets, wire bars, and wire rods conforming to specified Indian Standards. The exemption replaces a previous notification from December 1985. It applies to aluminium manufactured by licensed primary producers from hot aluminium metal, as required by the Aluminium (Control) Order, 1970. The products must be sold or supplied according to government provisions. A primary producer is defined as a person licensed under the Industries (Development and Regulation) Act, 1951, producing aluminium from bauxite or alumina.
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