Effective rates of duty on certain products like aluminium goods, windows and their frames, aluminium corrugated sheets, etc., and exemptions from aluminium extrusions/tubes used in the manufacture of artificial limbs

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.... the Government of India in the Ministry of Finance (Department of Revenue) No. 183/84-Central Excises, dated the 1st August, 1984, the Central Government hereby exempts aluminium of the description specified in column (2) of the Table hereto annexed and falling within Chapter 76 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from so much of the duty of excise leviable thereon 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 conditions, if any, laid down in the corresponding entry in column (4) thereof. THE TABLE S. No. Description of goods Rate Conditions (1) (2) (3) ....

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....d two hundred per tonne If manufactured from goods falling within Chapter 76 or 83 of the said Schedule on which the duty of excise leviable under the said Schedule or additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid. 07. Aluminium wire (other than aluminium wire of thickness 3.25 mm or more) Nil — 08. Aluminium plates, sheets (including circles), strip and foil Nil If produced in ordnance factories belonging to the Central Government and intended for consumption by the ordnance factories or for supply to the Central Government Departments. 09. Aluminium sheets 11% If the Assistant Collector of Central Excise is satisfied that such sh....

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....the said Schedule or the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has been paid. 14. Aluminium foils subjected to any one or more of the following processes, namely :- Nil If manufactured from foils on which the duty of excise leviable under the said Schedule or the additional duty leviable under the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid. (a) cutting to shape; (b) embossing; (c) perforation 15. Aluminium foils subjected to any one or more of the following processes, namely :- Nil     (a) coating;   If, -   (b) printing; (i) manufactured from aluminium foil....

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....Aluminium extrusion, square tubes and round tubes of aluminium Nil If, - (i) used in the manufacture of artificial limbs; and       (ii) such use is elsewhere than in the factory of production, the procedure set out in Chapter X of the said Rules is followed 20. Utensils made of aluminium Nil — 21. Articles other than cast articles of aluminium 20% — Provided that in respect of goods, mentioned against S. Nos. 1,5, 6, 10 and 11 of the said Table, the exemption shall not be applicable if they are manufactured by producers who produce unwrought aluminium from bauxite or aluminium or both, whether in the same factory or in any other factory in India : Provided further ....