Excise duty exemption for specified aluminium products limits payable duty when supplied under the Aluminium Control Order. Notification exempts specified aluminium goods under Tariff Item 27 manufactured by primary producers from excise duty to the extent it exceeds a reduced ad valorem rate when required to be sold or supplied under the Aluminium (Control) Order, 1970. The covered goods-ingots, billets, wire bars and wire rods-must conform to designated Indian Standards. 'Primary producer' is defined as a person licensed or registered under the Industries Development and Regulation framework producing aluminium from bauxite or alumina.
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 when supplied under the Aluminium Control Order.
Notification exempts specified aluminium goods under Tariff Item 27 manufactured by primary producers from excise duty to the extent it exceeds a reduced ad valorem rate when required to be sold or supplied under the Aluminium (Control) Order, 1970. The covered goods-ingots, billets, wire bars and wire rods-must conform to designated Indian Standards. "Primary producer" is defined as a person licensed or registered under the Industries Development and Regulation framework producing aluminium from bauxite or alumina.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
