Exemption to certain final products of iron and steel made from specified input materials

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.... In exercise of the powers conferred by sub-rule (1) 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. 208/83-Central Excise, dated the 1st August, 1983, the Central Government hereby exempts goods of the description specified in column (3) of the Table hereto annexed (such goods b....

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.... or rule 57A of the said rules. Explanation. - For the purposes of this notification, all stocks of inputs in the country, except such stocks as are clearly recognisable as being non-duty paid, shall be deemed to be inputs on which duty has already been paid. TABLE S. No. Description of inputs Description of final products (1) (2) (3) 01. Pig iron and spiegeleisen in ....

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....oughly shaped by rolling of iron or steel; bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel; other bars and rods of iron or non-alloy steel, not further worked than hot-rolled, hot drawn or hot extruded, but including those twisted after rolling; angles, shapes and sections of iron or non-alloy steel (other than slotted angles and slotted channels); goods and mater....