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of <h1>Excise Duty Procedure for Stainless Steel and Aluminium: Pay Based on Cold Rolling Machines as per Central Excise Tariff Act, 1985</h1> The notification outlines a special procedure for excise duty payment on stainless steel pattis/pattas and aluminium circles under Chapters 72 and 76 of the Central Excise Tariff Act, 1985. Manufacturers can opt to pay duty based on the number of cold rolling machines installed. Specific rates are set for stainless steel and aluminium products, with conditions on credit and application procedures. Manufacturers must apply for this procedure, and duty is calculated based on machine installations. The notification includes provisions for new or resuming factories, exemptions, and penalties for non-compliance. It was effective from July 1, 2001, but has been superseded by a later notification.
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