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

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.... of the Government of India in the Ministry of Finance (Department of Revenue) No. 90/88-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 (such goods being hereinafter referred to as "final products") and falling within Chapter 72, Chapter 73 or heading No. 84.54 of the Schedule to the Cen....

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....in the country, except such stocks as are clearly recognisable as being non-duty paid or charged to Nil rate of duty, shall be deemed to be the inputs on which duty has already been paid. The Table S. No. Description of inputs Description of final products (1) (2) (3) 1. Pig iron and spiegeleisen in ingots, blocks or other primary forms; ferrous waste and scrap; remeltin....

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....es roughly shaped by rolling of iron or steel; bars and rods of (i) iron, (ii) non-alloy steel, (iii) stainless steel and other alloy steel; angles, shapes and sections of iron or non-alloy steel (other than slotted angles and slotted channels); goods and materials of Chapter 72 or Chapter 73 obtained by breaking up of ships, boats and other floating structures. Granules and powders of steel; i....