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 ex cess 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 Colle ctor of Central Excise that such polyethylene is required for use in the manufa cture of lami nated or coated paper to be used for packaging of milk; and (ii) the proce dure set out in Chapter X of the Central Excise Rules, 1944, is followed. 02. 39.04 Plastic material com monly known as poly vinyl chloride com pounds (PVC Compou nds) 30% ad valorem -- 03. 39.04 Plastic material com monly known as poly vinyl chloride compou nds (PVC Compounds) Nil If no credit of the duty paid on the inputs used in the manufacture of such PVC com pound 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 emul sions based on acrylic and/or vinyl monomers 20% ad valorem -- 06. 3907.50 Alkyd resins including maleic resins and fume ric resins but excluding moulding powder and compounds in any form of such resins 10% ad valorem -- 07. 3907.60 Polyethylene terephtha late (polyester polymer chips) Nil If such Polyethy lene terephthalate is intended for the manufacture of polyester staple fibre and tow including tops thereof. 08. 3907.60 Polyethylene terephtha late (polyester polymer chips) 30% ad valorem -- 09. 3909.52 and 3909.59 Phenolic resins 25% ad valorem -- 10. 3909.59 Resorcinol forma ldehyde solution (dip solution) Nil If used in the factory of produ ction for manu facture 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 chloro silanes 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 Cen tral Excise that such Cellulose tri-acetate is used in the manufa cture 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, fal ling within Cha pter 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 alrea dy 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 Colle ctor of Central Excise that such Cellulose tri-acetate films are to be used in the manufacture of cine films, X-ray films or photo graphic 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 mate rials or a combi nation thereof, namely :- (i) artificial re sins 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 wea ving of fabrics or for manufacture of sacks. 27. 39.20 Strips of plastics Rs. 12 per kg. If the strips are intended for wea ving 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 wea ving 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 manufa cture of polypro pylene 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 levia ble 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 polyure thanes 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, balus trades, 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 polyure thanes; 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 plas tics; 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 produ ced out of, the sc rap or the waste of goods falling in Chapter 39, 54, 55 or 59; and (ii) such repro cessing or pro duction 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.