Plastics and articles of plastics Chapter 39 - 222/86 - Central Excise - Tariff

Plastics and articles of plastics Chapter 39

Notification No. 222/86-C.E.

Dated 3-4-1986

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts goods of the description specified in column (3) of the Table hereto annexed, and falling under heading Nos. or sub-heading Nos. of Chapter 39 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) thereof.

TABLE

Sl. No.	Heading No. or sub-heading No.	Description of goods	Rate	Conditions
(1)	(2)	(3)	(4)	(5)
1.	39.15	Waste, parings and scrap of plastics.	Nil	Provided that 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 (5 of 1975), as the case may be, has already been paid.
2.	39.16	Plastic canes	Nil	—
3.	3921.11 or 3921.12	Cellular plates, blocks, sheets, film, foil and strip of plastics, other than of polyurethane foam.	35%	—