Exemption to certain products of copper made from duty paid copper and articles thereof

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.... of rule 8 of the Central Excise Rules, 1944, and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 149/86-Central Excises, dated the 1st March, 1986, the Central Government hereby exempts goods of the description specified in column (2) of the Table hereto annexed and falling within Chapter 74 of the Schedule to the Central Excis....

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.... Provided that the said goods are made from copper and articles thereof (hereinafter referred to as "inputs"), falling within Chapter 74 of the said Schedule 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 : Provided further that no credit of the duty paid ....