Polyvinyl Chloride films - 203/86 - Central Excise - Tariff

Polyvinyl Chloride films

Notification No. 203/86-C.E.

Dated 25-3-1986

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts Polyvinyl Chloride films of thickness below 0.25 millimetres, falling under heading No. 39.20 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon which is specified in the said Schedule :

Provided that the said goods are produced by extrusion process, by an industrial unit in respect of which an officer not below the rank of an Assistant Collector of Central Excise is satisfied that the capital investment on the plant and machinery only, installed therein as on the date or dates of the initial installation of such plant and machinery, is not more than rupees twenty lakhs.

2. This notification shall be in force upto and inclusive of the 31st day of March, 1986.