Amendment to Notification No. 53/88-C.E. [Chapter 39] - 39/91 - Central Excise - Tariff

Amendment to Notification No. 53/88-C.E. [Chapter 39]

Notification No. 39/91-C.E.

Dated 25-7-1991

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. 53/88-C.E., dated the 1st March, 1988, namely :-

In the Table to the said notification, -

(i)  for S. No. 08 and the entries relating thereto, the following S. No. and entries shall be substituted, namely :-

(1)	(2)			(3)	(4)	(5)
"08	3905.20			Polyvinyl alcohol	30% ad valorem	-";
	(ii)	against S. No. 11, in column (4), for the entry, the entry "20% ad valorem" shall be substituted;
	(iii)	against S. No. 12, in column (5), the following entry shall be inserted, namely :- "If no credit of the duty paid on the inputs used in the manufacture of such Polyethylene terephthalate (polyester polymer chips) has been availed of under rule 57A of the said Rules.";
	(iv)	against S. No. 26 and the entries relating thereto, in column (4), for the figures and words "15% ad valorem" the figures and words "30% ad valorem" shall be substituted;
	(v)	against S. No. 39 and the entries relating thereto, for the entry in column (5) the entry "If, - (i) such articles are made out of goods falling under heading Nos. 39.01 to 39.15 of the said Schedule on which the duty of excise leviable thereon 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 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" shall be substituted;
	(vi)	after S. No. 40A and the entries relating thereto, the following S. No. and entries shall be inserted, namely :-
"40B	39.23 and 39.26		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		30% ad valorem	-".