Effective rates of duty on specified plastic products - 15/94 - Central Excise - Tariff

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Effective rates of duty on specified plastic products

Notification No. 15/94-C.E.

Dated 1-3-1994

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods of the description specified in column (3) of the Table hereto annexed, and falling under heading Nos. or sub-heading Nos. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as are specified in the corresponding entry in column (2) of the said Table, from so much of the duty of excise leviable thereon which is specified in the said Schedule, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table, subject to the condition, if any, laid down in the corresponding entry in column (5) of the said Table :

TABLE

S. No.	Heading No. or sub-heading No.	Description of goods	Rate	Condition
(1)	(2)	(3)	(4)	(5)
1.	3903.20 or 3903.30	Styrene acrylonitrile and Acrylonitrile butadiene styrene	20% ad valorem	- - -
2.	39.04	Polytetrafluoro ethylene	20% ad valorem	- - -
3.	3905.10 or 3905.90 or 3906.90	Homopolymer and copolymer resin emulsions based on acrylic and/or vinyl monomers	20% ad valorem	- - -
4.	3906.10	Polymethyl methacrylate	20% ad valorem	- - -
5.	3907.50	Alkyd resins including maleic resins and fumeric resins but excluding moulding powders and compounds in any form of such resins	20% ad valorem	- - -
6.	39.07	Polyacetals, Epoxide resins, Poly-butylene tereph-thalate, Polycarbonates and Polyester resins	20% ad valorem	- - -
7.	39.08	Polyamides	20% ad valorem	- - -
8.	39.09	Urea formaldehyde resins, Melamine formaldehyde resins, Poly-phenylene oxide including modified polyphenylene oxide, Phenol formaldehyde and Phenolic resins	20% ad valorem	- - -
9.	39.09, 39.21, 39.23, 39.24, 39.25 or 39.26	Rigid polyurethane foam, rigid phenolic foam and goods thereof	20% ad valorem	- - -
10.	39.10	All goods	20% ad valorem	- - -
11.	3911.20	Polysulphones	20% ad valorem	- - -
12.	39.12	Cellulose triacetate Cellulose nitrate and Sodium Carboxy-methyl cellulose	20% ad valorem	- - -
13.	39.12	Cellulose acetate moulding granules, flakes, powder and lumps and scraps arising during the manufacture of such cellulose acetate moulding granules	20% ad valorem	- - -
14.	39.13	Dextran and Chlorinated rubber	20% ad valorem	- - -
15.	39.14	All goods	20% ad valorem	- - -
16.	39.16	Plastic canes	Nil	- - -
17.	39.17	All goods other than Multilayer plastic lamina-ted tubes	20% ad valorem	- - -
18.	39.20	(i) Tapes and sheets of Polytetra-fluoroethylene, all goods of regenerated cellulose Cellulose tri-acetate films and PVC corrugated roofing sheets	20% ad valorem	- - -
		(ii) Strips of Plastics	10% ad valorem	If,- (i) the strips are intended for weaving of fabrics or for manufacture of sacks or bags; and (ii) no credit of the duty paid on the inputs used in the manufacture of such strips has been availed of under rule 57A of the Central Excise Rules, 1944
		(iii) Strips and Nil tapes of Polypropylene	Nil	If used captively in the manu-facture of poly-propylene ropes
19.	3925.20	All goods	Nil	- - -
20.	3925.99	Balconies, balustrades, fencing, gates and similar barriers	Nil	- - -
21.	39.23, 39,24 and 39.26	All goods other than,- (i) of polyurethanes; (ii) insulated ware; and (iii) bags or sacks made out of fabrics (whether or not coated, covered or laminated with any other material) woven from strips or tapes of plastics; and fabrics for making such bags or sacks	Nil	If no credit of the duty paid on the inputs used in the manufacture of such goods has been availed of under rule 57A of the said Central Excise Rules, 1944.
22.	39.23 and 39.24	Insulated wire	20% ad valorem	- - -
23.	39.01 to 39.26	All goods	30% ad valorem	- - -

Explanation — For the purposes of this notification, "insulated ware" shall mean any multiwalled or multilayered article intended to provide thermal insulation.