Excise exemption on specified copper goods limits levy to notified per tonne rates and restricts input duty credit. Notification exempts specified Chapter 74 copper goods from excise duty beyond notified per tonne rates, listing unwrought and wrought copper items and applying conditional lower rates for wrought plates, sheets and foils made from inputs on which excise or customs duty has already been paid, provided no input duty credit has been claimed and the goods are not made by a primary producer; domestic stocks are deemed duty paid unless clearly non duty paid.
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 on specified copper goods limits levy to notified per tonne rates and restricts input duty credit.
Notification exempts specified Chapter 74 copper goods from excise duty beyond notified per tonne rates, listing unwrought and wrought copper items and applying conditional lower rates for wrought plates, sheets and foils made from inputs on which excise or customs duty has already been paid, provided no input duty credit has been claimed and the goods are not made by a primary producer; domestic stocks are deemed duty paid unless clearly non duty paid.
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