TaxTMI 
TaxTMI 
TaxTMI 
Exemption to certain products of Copper like Pipes, Tubes, Strip etc.
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....persession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 97/88-Central Excises, dated the 1st March, 1988, the Central Government hereby exempts goods of the description specified in column (3) of the Table hereto annexed and falling under heading Nos. or sub-heading Nos. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as a....
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....er wire If used in the manufacture of harmonium reeds, and where such use is elsewhere than in the factory of production, the procedure, as specified by the Collector of Central Excise in this regard, is followed. 4. 74.09 and 71.10 Copper strip and foil If, - (i) the Assistant Collector of Central Excise is satisfied that such strip and foil are intended for use in the manufacture of imitat....
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....e thermal power station in respect of which such pipes and tubes are required, gives a written undertaking to the Collector of Central Excise that he will satisfy the proper officer of Central Excise within one year of the date of clearance of such pipes and tubes, or within such extended period as the Collector of Central Excise may allow, that the same are actually used in the said thermal power....
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....s and tubes that the same have actually been used for the said purpose; and (iii) executes a bond binding Bharat Heavy Electricals Limited, to pay, on demand, in respect of such pipes and tubes as are not proved to the satisfaction of the proper officer of the Central Excise to have actually been used for the aforesaid purpose, an amount equal to the duty leviable on the said pipes and tubes but....