Exemption to Polyurethane block [Ch. 39] - 121/87 - Central Excise - Tariff

Exemption to Polyurethane block [Ch. 39]

Notification No. 121/87-C.E.

Dated 28-4-1987

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts products of polyurethane foam, falling within Chapter 39 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon under the said Schedule :

Provided that the said products of polyurethane foam have been obtained from polyurethane foam block on which duty of excise has been paid at the rate of Rs. 40 per kilogram :

Provided further that no credit of the duty paid on polyurethane foam block has been taken under Rule 57A of the said rules.