Whereas the Central Government had imposed a concessional rate of excise duty of Rupees 3100 per metric tonne on trimmed or untrimmed sheets or circles of copper, falling under heading No. 74.09 of the First Schedule to the Central Excise Tariff Act, 1985 (6 of 1986) (hereinafter referred to as the said Tariff Act) intended for use in the manufacture of handicrafts or utensils
section 4A of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby specifies the goods mentioned in column (3) of the Table below and falling under Chapter or heading No. or sub-heading No. of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) mentioned in the corresponding entry in column (2) of the said Table, as the goods to which the provisions of the said sub-section (2) shall apply, and allows as abatement the percentage of retail sale price mentioned in the corresponding entry in column (4) of the said Table.
F.No.B-10/2/2000-TRU I am directed to say that the scheme of assessment under section 4A of the Central Excise Act, 1944, has been extended to 16 more commodities. Notification No. 52/2000(NT) dated 16th November, 2000 has been issued in this regard.
