Excise duty exemption for specified aluminium products limits payable duty to notified rates, subject to use and credit conditions. The Central Government exempts specified aluminium products under Tariff Item 27 from excise duty to the extent duty exceeds the notified ceiling rates for each listed category. A Table specifies product descriptions and corresponding ceiling rates. The exemption excludes goods covered by another contemporaneous notification, provides a reduced rate for certain strips when used to manufacture exempt pipes subject to Chapter X procedures, and disqualifies the exemption for certain wire rods if duty credit on ingots or billets has been taken under rule 56A. 'Primary producer' is defined by production from bauxite or alumina under statutory licence or registration.
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 duty exemption for specified aluminium products limits payable duty to notified rates, subject to use and credit conditions.
The Central Government exempts specified aluminium products under Tariff Item 27 from excise duty to the extent duty exceeds the notified ceiling rates for each listed category. A Table specifies product descriptions and corresponding ceiling rates. The exemption excludes goods covered by another contemporaneous notification, provides a reduced rate for certain strips when used to manufacture exempt pipes subject to Chapter X procedures, and disqualifies the exemption for certain wire rods if duty credit on ingots or billets has been taken under rule 56A. "Primary producer" is defined by production from bauxite or alumina under statutory licence or registration.
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