Excise exemptions for metal containers and components permit reduced duty subject to origin, use, manufacturing and credit conditions. The notification exempts or reduces central excise duty on goods under Chapter 83-aluminium containers, metal containers, gas cylinders, bolts, nuts and screws-subject to conditions: concessions for containers made from duty-paid aluminium but excluding producers of unwrought aluminium and where input duty credit is claimed; nil duty for containers used for specified foodstuffs or certain consumer items with procedural safeguards; exemptions for reformed or defence-use containers and for components used by an aircraft manufacturer; reduced rate for specified standard gas cylinders from small-capacity factories; and a deeming provision treating domestic aluminium stocks as 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 exemptions for metal containers and components permit reduced duty subject to origin, use, manufacturing and credit conditions.
The notification exempts or reduces central excise duty on goods under Chapter 83-aluminium containers, metal containers, gas cylinders, bolts, nuts and screws-subject to conditions: concessions for containers made from duty-paid aluminium but excluding producers of unwrought aluminium and where input duty credit is claimed; nil duty for containers used for specified foodstuffs or certain consumer items with procedural safeguards; exemptions for reformed or defence-use containers and for components used by an aircraft manufacturer; reduced rate for specified standard gas cylinders from small-capacity factories; and a deeming provision treating domestic aluminium stocks as duty-paid.
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