Notification No.

249/1985-CE Dated 20-12-1985

Supersession of the Notification No. 185/84-CE, dated 1/8/1984 - Exemption to aluminium.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. 185/84-Central Excises, dated the 1st August, 1984, the Central Government hereby
exempts aluminium of the description specified in column (3) of the Table hereto annexed and falling
under the sub-items specified in the corresponding entry in column (2) of the said Table, of Item No. 27 of
the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from so much of the duty of
excise leviable thereon under the said Act at the rate specified in the said First Schedule as is in excess
of the amount calculated at the rate specified in the corresponding entry in column (4) thereof.

TABLE
S.
No.
(1)
1.

Sub-item
No.
(2)
(1)

Description of goods

2.

(2)

3.

(3)

4.

(3)

Wrought bars and rods (including

wire rods).
Wire rods produced by
manufacturers other than primary
producers.

5.

(3)

Angles, shapes and sections.

6.

(4)

Castings, not otherwise specified.

7.
8.

(5)
(6)

Aluminium wire.
Wrought plates, sheets, blanks
(including circles) and strips,

(3)
Unwrought aluminium in any form
including ingots, pigs, blocks, billets,
slabs, notched bars, wire bars, shots
and pellets.
Waste and scrap.

Rate of duty
(4)
Twelve per cent
ad valorem.
Fourteen per
cent ad valorem.
Seventeen per
cent ad valorem.
Rupees two
hundred and
fifty-eight and
paise fifty per
metric tonne.
Twenty-four per
cent ad valorem.
Twenty-four per
cent ad valorem.
Nil.

(a) circles having thickness of and

above 0.56 mm but not above 2 mm.

Twelve per cent

ad valorem.

(b) others.

Twenty-four per
cent ad valorem.
Twenty-four per
cent ad valorem.
Fourteen per
cent ad valorem.
Twenty-four per
cent ad valorem.
Twenty-four per
cent ad valorem.

9.

(7)

Aluminium foil.

10.

(8)

Aluminium powders and flakes.

11.

(9)

Pipes and tubes of aluminium.

12.

(10)

13.

(11)

Shells and blanks for pipes and

tubes; hollow sections and semihollow sections of aluminium.
Containers, plain, lacquered or

Twenty-four per

(1)

(2)

(3)
printed or lacquered and printed.

(4)
cent ad valorem.

Provided that nothing contained in this notification shall apply to aluminium to which the
notification of the Government of India in the Ministry of Finance (Department of Revenue) No.
248/85-Central Excises, dated the 20-12-1985 applies :
Provided further that the rates specified in column (4) against S. No. 8 of the Table annexed
above shall be reduced by Twelve per cent ad valorem in the case of strips if the same are
intended to be used for the manufacture of aluminium pipes which are exempt under S. No. 16 of
the Table annexed to the notification of the Government of India in the Ministry of Finance
(Department of Revenue) No. 183/84-Central Excises, dated the 1st August, 1984 and where
such use is elsewhere than in the factory of production of such strips, the procedure set out in
Chapter X of the Central Excise Rules, 1944 is followed :
Provided also that in respect of goods specified in S. No. 4 of the Table annexed above, the
exemption contained in this notification shall not apply if credit of duty paid on the ingots or
billets used in their manufacture has been taken under rule 56A of the said Rules.
Explanation. For the purposes of this notification, the expression primary producer means
any person licensed or registered under the Industries (Development and Regulation) Act, 1951
(65 of 1951), who produces aluminium from bauxite or alumina.