Amendment to Notification No. 53/88-C.E. [Ch. 39] - 148/90 - Central Excise - Tariff

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

Notification No. 148/90-C.E.

Dated 20-9-1990

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-Central Excises, dated the 1st March, 1988, namely :-

In the Table annexed to the said notification, -

(i)  for S. No. 34 and the entries relating thereto the following S. Nos. and entries shall be substituted, namely :-

(1)	(2)		(3)	(4)	(5)
"33	39.20		Strips of plastics	Rs. l2 per kg.	If the strips are intended for wea­ving of fabrics or for manufacture of sacks or bags.
34	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.";
(ii)	against S. No. 40, for the entry, in column (3), the entry "All goods excluding the following, namely :-
	(i)	goods of polyurethanes
	(ii)	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. "shall be substituted;
(iii)	after S. No. 40 and the entries relating thereto, the following S. No. and entries shall be inserted, namely :-
(1)	(2)		(3)			(4)	(5)
"40A	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			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.