Excise exemption limits duty to prescribed rates for specified brass bars and hollow copper sections under tariff headings. The Central Government exempts specified goods under Chapter 74 by capping excise duty at the rates specified in the annexed Table, superseding notification No. 175/84. The Table limits duty for wrought bars and rods of brass under sub heading 7403.11 to a prescribed per tonne rate, and for shells, blanks for pipes and tubes and hollow copper sections under sub heading 7409.00 to a prescribed ad valorem rate.
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Provisions expressly mentioned in the judgment/order text.
Excise exemption limits duty to prescribed rates for specified brass bars and hollow copper sections under tariff headings.
The Central Government exempts specified goods under Chapter 74 by capping excise duty at the rates specified in the annexed Table, superseding notification No. 175/84. The Table limits duty for wrought bars and rods of brass under sub heading 7403.11 to a prescribed per tonne rate, and for shells, blanks for pipes and tubes and hollow copper sections under sub heading 7409.00 to a prescribed ad valorem rate.
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