Rigid phenolic foam and articles thereof [Chapter 39] - 15/92 - Central Excise - Tariff

Rigid phenolic foam and articles thereof [Chapter 39]

Notification No. 15/92-C.E.

Dated 1-3-1992

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 makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 54/88-Central Excises, dated the 1st March, 1988, namely :-

(i) In the Table annexed to the said notification, against S. No. 5, in column (3), for the entry, the entry "Rigid polyurethane foam, rigid phenolic foam, and goods thereof", shall be substituted; and

(ii) after the Table, the following proviso shall be added, namely, -

"Nothing contained in this notification shall apply to insulated ware, that is, any multiwalled or multilayered article intended to provide thermal insulation, falling under heading Nos. 39.23 and 39.24".