Effective rates of excise duty on metal containers and certain articles of base metals

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....which is specified in the said Schedule, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) of the said Table, subject to the intended use, or the conditions, if any, laid down in the corresponding entry in column (4) thereof. THE TABLE S. No. Description of goods Rate of duty Intended use/conditions (1) (2) (3) (4) 01 Containers of aluminium Appropriate amount of duty chargeable less rupees two thousand and two hundred per tonne Provided that - (i) such containers are manufactured from aluminium and articles thereof falling within Chapter 76 or 83 of the said Schedule, on which duty of excise leviable thereon which is specified in the said Schedu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t out in Chapter X of the said Rules, is followed. 03 Face powder cases, spectacle cases, mathematical boxes, geometry boxes and colour boxes (other than those of aluminium) Nil --- 04 Metal containers (other than those of aluminium) Nil If, - (i) such containers are reformed out of metal containers commonly known as flattened containers or folded containers, on which the duty of excise leviable thereon which is specified in the said Schedule, has already been paid ; or       (ii) such containers are manufactured in an ordnance factory belonging to the Central Government and used for porposes of defence in such factory or in any other ordnance factory belonging to the Central Government ....