Excise exemption for certain bare aluminium wires: conditional nil duty when used for in factory manufacture, otherwise ad valorem duty applies. Notification exempts bare aluminium wires under Heading 76.04 from excise duty above prescribed rates, subject to tabled conditions: nil duty when such wires are used to manufacture aluminium strips under Sub heading 7605.90 in the same factory; nil duty where the Assistant Collector is satisfied they are used to produce finer bare wires in the factory of production; otherwise a ten per cent ad valorem duty applies.
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 certain bare aluminium wires: conditional nil duty when used for in factory manufacture, otherwise ad valorem duty applies.
Notification exempts bare aluminium wires under Heading 76.04 from excise duty above prescribed rates, subject to tabled conditions: nil duty when such wires are used to manufacture aluminium strips under Sub heading 7605.90 in the same factory; nil duty where the Assistant Collector is satisfied they are used to produce finer bare wires in the factory of production; otherwise a ten per cent ad valorem duty applies.
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