Effective rates of duty on flexible and rigid P.U. foam and articles thereof - 054/88 - Central Excise - Tariff

Effective rates of duty on flexible and rigid P.U. foam and articles thereof

Notification No. 54/88-C.E.

Dated 1-3-1988

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government 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

Sl. No.	Heading No.	Description of goods	Rate	Condition
(1)	(2)	(3)	(4)	(5)
01.	39.09	Polyurethanes in primary form, other than polyurethane foam, in any primary form.	40% ad valorem	—
02.	39.09, 39.15, 39.21, 39.23, 39.24, 39.25, or 39.26	Flexible polyurethane foam, all goods of flexible polyurethane foam, waste, parings and scrap of flexible polyurethane foam.	Rs. 40 per kilogram	—
03.	39.15, 39.21, 39.23, 39.24, 39.25 or 39.26	All goods of flexible polyurethane foam, waste, parings and scrap of flexible polyurethane foam.	Nil	If, -
				(i)	the said goods are manufactured from flexible polyurethane foam on which duty of excise leviable thereon under the Central Excises and Salt Act, 1944 (1 of 1944) has already been paid; and
				(ii)	no credit of duty paid on flexible polyurethane foam has been taken under Rule 57A of the said rules.
04.	39.23, 39.24, 39.25, 39.26, 94.01 or 94.04	All articles of polyruethane foam.	Nil	If manufactured from wastes or scraps of polyurethane foam or foam wastes or scrap of articles of polyurethane foam.
05.	39.09, 39.21, 39.23, 39.24, 39.25 or 39.26	Rigid polyurethane foam and goods thereof.	15% ad valorem	—