Plastic films or sheets - 269/86 - Central Excise - Tariff

Plastic films or sheets

Notification No. 269/86-C.E.

Dated 24-4-1986

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts plastic films or sheets of thickness not exceeding 0.25 millimetres, falling under sub-heading No. 3920.11, 3920.12, 3920.31 or 3920.32 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and cellular (excluding polyurethane) films or sheets falling under sub-heading No. 3921.11 or 3921.12 of the said Schedule, 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 of twenty-five per cent ad valorem :

Provided that such films or sheets are produced out of goods falling under heading Nos. 39.01 to 39.15 of the said Schedule on which duty of excise leviable thereon 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.