Plastics and plastic articles [Chapter 39] - 14/92 - Central Excise - Tariff

Plastics and plastic articles [Chapter 39]

Notification No. 14/92-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), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 53/88-Central Excises, dated the 1st March, 1988, 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 conditions, if any, laid down in the corresponding entry in column (5) of the said Table.

TABLE

S. No.	Heading No./Sub-heading No.	Description of goods	Rate	Condition
(1)	(2)	(3)	(4)	(5)
01.	3901.10 and 3901.90	Polyethylene and of ethylene, having a specific gravity of less than 0.94	Nil	If,- (i) it is proved to the satisfaction of an officer not below the rank of Assistant Colle­ctor of Central Excise that such polyethylene is required for use in the manufa­cture of lami­nated or coated paper to be used for packaging of milk; and
				(ii) the proce­dure set out in Chapter X of the Central Excise Rules, 1944, is followed.
02.	39.04	Plastic material com­monly known as poly­vinyl chloride com­pounds (PVC Compou­nds)	30% ad valorem	--
03.	39.04	Plastic material com­monly known as poly­vinyl chloride compou­nds (PVC Compounds)	Nil	If no credit of the duty paid on the inputs used in the manufacture of such PVC com­pound has been availed of under rule 57A of the said Rules.
04.	3905.20	Polyvinyl Alcohol	30% ad valorem	--
05.	3905.10 or 3905.90 or 3906.90	Homopolymer and copolymer resin emul­sions based on acrylic and/or vinyl monomers	20% ad valorem	--
06.	3907.50	Alkyd resins including maleic resins and fume­ric resins but excluding moulding powder and compounds in any form of such resins	10% ad valorem	--
07.	3907.60	Polyethylene terephtha­late (polyester polymer chips)	Nil	If such Polyethy­lene terephthalate is intended for the manufacture of polyester staple fibre and tow including tops thereof.
08.	3907.60	Polyethylene terephtha­late (polyester polymer chips)	30% ad valorem	--
09.	3909.52 and 3909.59	Phenolic resins	25% ad valorem	--
10.	3909.59	Resorcinol forma­ldehyde solution (dip solution)	Nil	If used in the factory of produ­ction for manu­facture of tyres, falling under Chapter 40 of the said Schedule.
11.	39.10	Silicones in primary form	35% ad valorem	If such silicones are manufactured out of chloro­silanes on which the duty of excise leviable thereon under the Central Excises and Salt Act, 1944 (1 of 1944) or the additional duty of customs leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid.
12.	39.12	Cellulose acetate moulding granules, and lumps and scraps arising during the manufacture of such cellulose acetate moulding granules	10% ad valorem
13.	39.12	Cellulose tri-acetate	10% ad valorem	If,- (i) it is proved to the satisfaction of the AssistantCollector of Cen­tral Excise that such Cellulose tri-acetate is used in the manufa­cture of cine films, X-ray films or photographic films; and
				(ii) such use is elsewhere than in the factory of production,the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed.
14.	39.12	Cellulose nitrate	15% ad valorem	--
15.	39.12	Sodium Carboxy-methyl cellulose	20% ad valorem	--
16.	39.13	Dextran	15% ad. valorem	--
17.	39.13	Chlorinated rubber	15% ad valorem	--
18.	39.14	All goods	15% ad valorem	--
19.	39.15	Waste, parings and scrap, of plastics	Nil	If such waste, parings and scrap of plastics, arise from goods, fal­ling within Cha­pter 39 or any other Chapter of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), on which the duty of excise leviable thereon under the Central Excises and Salt Act, 1944 (1 of 1944) or the additional duty of customs leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has alrea­dy been paid.
20.	39.16	(i) Plastic canes	Nil	--
		(i) All goods other than above	30% ad valorem	--
21.	39.17	(i) Multi-layer plastic laminate tubes	30% ad valorem	--
		(i) All goods other than (ii) above	Nil	--
22.	39.18	(i) Floor coverings or tiles of plastics	30% ad valorem	--
		(i) All goods other than (ii)above	40% ad valorem	--
23.	39.19	(i) Self-adhesive tapes	25% ad valorem	--
		(i) All goods other than (ii)above	40% ad valorem	--
24.	39.20	Tapes and Sheets of Polytetrafluoro-ethylene	20% ad valorem	--
25.	39.20	All goods of regenerated cellulose	20% ad valorem	--
26.	39.20	(i) Cellulose tri-acetate films	10% ad valorem	If,- (i) it is proved to the satisfaction of an officer not below the rank of Assistant Colle­ctor of Central Excise that such Cellulose tri-acetate films are to be used in the manufacture of cine films, X-ray films or photo­graphic films; and
				(ii) such use is elsewhere than in the factory of production, the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed.
		Acrylic sheets (ii)	Nil	If produced out of any of the following mate­rials or a combi­nation thereof, namely :-
				(i) artificial re­sins or plastic materials of heading Nos. 39.01 to 39.14;
				(ii) scrap of plastic;
				(iii) methyl methacrylate monomer, - on which duty of excise under the Central Excises and Salt Act, 1944 (1 of 1944) or the additional duty under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid.
		(iii) All goods (other than of polymers of vinyl chloride and regenerated cellulose)	35% ad valorem	If the strips are not intended for use in the wea­ving of fabrics or for manufacture of sacks.
27.	39.20	Strips of plastics	Rs. 12 per kg.	If the strips are intended for wea­ving of fabrics or for manufacture of sacks or bags.
28.	39.20	Strips of plastics	Rs. 4.50 per kg.	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 said Rules.
29.	39.20	Strips and tapes of Polypropylene	Nil	If used captively in the manufa­cture of polypro­pylene ropes.
30.	39.20	Films (other than of regenerated cellulose)	25% ad valorem	If produced out of goods falling under heading Nos. 39.01 to 39.15, on which the duty of excise leviable thereon under the Central Excises and Salt Act, 1944 (1 of 1944) or the additional duty of customs levia­ble under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid.
31.	39.20	(i) PVC corrugated roofing sheets	10% ad valorem	--
		(ii) All other goods of polymers of vinyl chloride	35% ad valorem	--
32.	39.21	Cellular films or sheets, other than of polyure­thanes	25% ad valorem	If produced out of goods falling under heading Nos. 39.01 to 39.15, on which the duty of excise leviable thereon under the Central Excises and Salt Act, 1944 (1 of 1944) or the additional duty of customs leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid.
33.	39.21	Cellular plates, sheets, films, foil and strip, other than of polyurethanes	35% ad valorem	--
34.	39.22, 3925.10, 3925.30 or 3925.91	Articles of plastics, other than of polyurethanes	20% ad valorem	--
35.	3925.20	All goods	Nil	--
36.	3925.99	(i) Balconies, balus­trades, fencing, gates and similar barriers	Nil	--
		(i) All goods other than above, other than of polyurethanes	20% ad valorem	--
37.	39.23, 39.24 and 39.26	All goods other than,- (i) of polyurethanes insulated ware	Nil	If,- (i) such articles are made out of goods falling under heading Nos. 39.01 to 39.15, on which the duty of excise leviable thereon under the Central Excises and Salt Act, 1944 (1 of 1944) or the additional duty of customs leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid and no credit of such duty is availed of under rule 57A of the said Rules; or
				(ii) such articles are produced out of scrap of plastics.
38.	39.23, 39.24 and 39.26	All goods excluding the following, namely :- (i) goods of polyure­thanes;	25% ad valorem	--
		(ii) bags or sacks made out of fabrics (whether or not  coated, covered or laminated with any material) woven from strips or tapes of plas­tics; and fabrics for making such bags or sacks; and
		(iii) insulated ware
39.	39.23 and 39.26	Bags or sacks made out of fabrics (whether or not coated, covered or laminated with any material) woven from strips or tapes of plastics; and fabrics for making such bags or sacks	20% ad valorem	If no credit of the duty paid on the inputs used in the manufacture of such bags, sacks or fabrics has been availed of under rule 57A of the said Rules.
40.	39.23 and 39.26	Bags or sacks made out of fabrics (whether or not coated, covered or laminated with any material) woven from strips or tapes of plastics; and fabrics for making such bags or sacks	30% ad valorem	--
41.	39.23 and 39.24	Insulated ware	30% ad valorem	--
42.	39.01 to 39.14	Plastic materials	Nil	If,- (i) reprocessed from, or produ­ced out of, the sc­rap or the waste of goods falling in Chapter 39, 54, 55 or 59; and (ii) such repro­cessing or pro­duction is done in  India.
43.	39.01 to 39.15	All goods, other than polyurethanes falling under sub-heading No. 3909.60 and waste, parings and scrap of flexible polyurethane foam falling under heading No. 39.15.	40% ad valorem	--

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