Metal container parts going in the manufacture of exempted metal containers

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Full Text of the Document

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....oing in the manufacture of exempted metal containers. Doubts have been raised as to whether excise duty is leviable on ring, lid, bottom and cylindrical body, which go into the making of metal containers, which are exempt from excise duty in terms of S. No. 3 of the Table annexed to the notification No. 59/86-C.E., dated the 10th February, 1986. 2. Metal containers, other than those of aluminium....