Effective rates of duty on specified plastics and articles thereof - 053/88 - Central Excise - Tariff

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Effective rates of duty on specified plastics and articles thereof

Notification No. 53/88-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, and in supersession of the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 132/86-Central Excises, dated the 1st March, 1986, 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./Sub- heading No.	Description of goods			Rate	Condition
(1)	(2)	(3)			(4)	(5)
01.	3901.10 and 3901.90	Polyethylene and copoly-mers of ethylene, having a specific gravity of less than 0.94			30% ad valorem
02.	3901.10 and 3901.90	Polyethylene and copoly-mers 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 an Assistant Collector of Central Excise that such polyethylene is required for use in the manufacture of laminated 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.
03.	3901.20 and 3901.90	Polyethylene and copoly-mers of ethylene, having a specific gravity of 0.94 or more			30% ad valorem	—
04.	3902.10 3902.90	Polypropylene and copoly-mers of propylene			30% ad valorem	—
05.	39.04	Polyvinyl chloride and copolymers of vinyl chloride -				—
		(i)	of paste grade or battery grade		60% ad valorem	—
		(ii)	Others		40% ad valorem	—
06.	39.04	Plastic material commonly known as polyvinyl chloride compounds (PVC Compounds)			30% ad valorem	—
07.	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 manufacutre of such PVC compound has been availed of under Rule 57A of the said Rules.
08.	3905.20	Polyvinyl Alcohol			20% ad valorem	If, - manufactured from Vinyl Acetate Monomer on which appropriate amount of duty of excise under Section 3 of 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.
09.	3905.10 or 3905.20 or 3906.90	Homopolymer and copolymer resin emulsions based on acrylic and/or vinyl monomers			20% ad valorem	—
10.	3906.20	Copolymers of acrylonitrile			Nil	If used in the factory of production for the manufacture of acrylic fibre.
11.	3907.50	Alkyd resins including maleic resins and fumeric resins but excluding moulding powders and compounds in any form of such resins			Nil	—
12.	3907.60	Polyethylene terephthalate (polyester polymer chips)			Nil	—
13.	39.08	Polyamide chips			Nil	If, -
						(i)	used in the manufacture of nylon yarn (including nylon monofilament yarn); 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.	3909.51, 3909.52 and 3909.59	Phenolic resins			25% ad valorem	—
15.	3909.59	Resorcinol formaldehyde solution (dip solution)			Nil	If used in the factory of production for the manufacture of tyres, falling under Chapter 40 of the said Schedule.
16.	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.
17.	39.12	Cellulose acetate			Nil	If, -
						(i)	used in the manufacture of acetate yarn; 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.
18.	39.12	Cellulose acetate moulding granules, and lumps and scraps arising during the manufacture of such cellulose acetate moulding granules.			20% ad valorem	—
19.	39.12	Cellulose tri-acetate			10% ad valorem	If, -
						(i)	it is proved to the satisfaction of the Assistant Collector 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.
20.	39.12	Cellulose nitrate			15% ad valorem	—
21.	39.12	Sodium Carboxy-methyl cellulose			20% ad valorem	—
22.	39.13	Dextran			15% ad valorem	—
23.	39.13	Chlorinated rubber			15% ad valorem
24.	39.15	Waste, parings and scrap, of plastics			Nil	If such waste, parings and scrap of plastics, arise from goods, falling under 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 leviable thereon under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid.
25.	39.16	(i)	Plastics canes		Nil	—
		(ii)	All goods other than (i) above		30% ad valorem	—

26.	39.17	(i)	Multi-layer plastic laminate tubes		15% ad valorem	—
		(ii)	All goods other than (i) above		Nil	—

27.	39.18	All goods			40% ad valorem	—
28.	39.19	(i)		Self-adhesive tapes	25% ad valorem	—
		(ii)		All goods other than (i) above	40% ad valorem	—
29.	39.20			Tapes and sheets of Polytetrafluoroethy-lene	20% ad valorem	—
30.	39.20			All goods of polymers of vinyl chloride	35% ad valorem	—
31.	39.20			All goods of regenerated cellulose	20% ad valorem	—
32.	39.20	(i)		Cellulose tri-acetate films	10% ad valorem	If, -
						(i)	it is proved to the satisfaction of the Assistant Collector of Central Excise that such cellulose tri-acetate films are to be used in the manufacture of cine films, X-ray film 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, shall be followed.
		(ii)		Acrylic sheets	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 plastics; and
						(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.
33.	39.20	Metallised polyester films and metallised polypropylene film, of thickness not exceeding 12 microns			Nil	If, -
						(i)	used in the manufacture of electronic capacitors; 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.
34.	39.20	Strips of plastics			Rs. 10 per kilogram	If the strips are intended for weaving of fabrics or for manufacture of sacks.
35.	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 under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid.
36.	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 under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid.
37.	39.21	Cellular plates, sheets, films, foil and strip, other than of polyurethanes			35% ad valorem	—
38.	39.22 and 39.25	Articles of plastics, other than of polyurethanes			20% ad valorem	—
39.	39.23, 39.24 and 39.26	All goods other than of polyurethanes			Nil	If, -
						(i)	such articles are made out of goods falling under heading Nos. 39.01 to 39.15 of the said Schedule on which 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
						(ii)	such articles are produced out of scrap of plastics.
40.	39.23, 39.24 & 39.26	All goods, other than of polyurethanes			15% ad valorem	—
41.	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.
42.	39.01 to 39.15	All goods, other than polyurethanes falling under sub-heading No. 3909.60, waste, parings and scrap of flexible polyurethane foam falling under heading No. 39.15 and polyvinyl chloride of paste grade or battery grade falling under heading No. 39.04			40% ad valorem	—