Plastic and plastic materials - 132/86 - Central Excise - Tariff

Contents

Plastic and plastic materials

Notification No. 132/86-C.E.

Dated 1-3-1986

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. 70/84-Central Excises, dated the 1st March, 1984, 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.

THE TABLE

S. No.	Heading No. or Sub-heading No.	Description of goods		Rate	Condition
(1)	(2)	(3)		(4)	(5)
1.	3901.10	Polyethylene having a specific gravity of less than 0.94.		30% ad valorem	—
2.	3901.10	Polyethylene 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 but in Chapter X of the Central Excise Rules, 1944, is followed.
3.	3901.20	Polyethylene having a specific gravity of 0.94 or more.		30% ad valorem	—
4.	3902.10	Polypropylene.		30% ad valorem	—
5.	3904.10	Polyvinyl chloride.		40% ad valorem	—
6.	3904.20	Plastic material commonly known as polyvinyl chloride compounds (PVC compound).		Nil	—
7.	3906.20	Co-polymers of acrylonitrile.		Nil	If used in the factory of production for the manufacture of acrylic fibre.
8.	3907.50	Alkyd resins including maleic resins and fumeric resins.		Nil	—
9.	3907.60	Polyethylene terephthalate (polyester polymer chips).		Nil	—
10.	3907.70	Diallyl phthalate resins (including moulding powders thereof).		Nil	If, —
					(i)	used in the manufacture of connectors or switches; 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.
11.	39.08	Polyamide chips		Nil	If,—
					(i)	used in the manufacture of nylon 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.
12.	3909.52	Terpene phenolic resins.		25% ad valorem	—
13.	3909.59	Phenolic resins		25% ad valorem	—
14.	3909.59	Resorcinol formaldehyde solution (dip solution).		Nil	If used in the factory of production for the manfacture of tyres, falling under Chapter 40 of the said Schedule.
15.	39.10	Silicones in primary form.		35% ad valorem	If the said silicones are manufactured out of chlorosilanes on which duty of excise leviable thereon under the Central Excises and Salt Act, 1944 (1 of 1944) or the additional duty leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid.
16.	3912.10	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.
17.	3912.10	Cellulose triacetate.		Nil	If,—
					(i)	it is proved to the satisfaction of the Assistant Collector of Central Excise that such cellulose triacetate 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.
18.	3912.21	Non-plasticised cellulose nitrate.		15% ad valorem		—
19.	3912.40	Cellulose Xanthate.		Nil		—
20.	3913.10	Dextran		15% ad valorem		—
21.	3913.20	Chlorinated rubber.		15% ad valorem		—
22.	3913.30	Vulcanized fibre.		15% ad valorem		—
23.	39.16	All goods.		30% ad valorem		—
24.	39.17	(i)	Multi-layer plastic laminate tubes.	15% ad valorem		—
		(ii)	All goods other than (i) above.	Nil		—
25.	39.18	All goods.		40% ad valorem		—
26.	39.19	All goods.		40% ad valorem		—
27.	3920.11	Rigid plates, sheets, film, foil and strip, of polymers of vinyl chloride.		35% ad valorem		—
28.	3920.12	flexible plates, sheets, film, foil and strip, of polymers of vinyl chloride.		35% ad valorem		—
29.	3920.21	Films, of thickness not exceeding 0.25 millimetres, of regenerated cellulose.		20% ad valorem		—
30.	3920.22	Sheet of regenerated cellulose.		30% ad valorem		—
31.	3920.29	Plates, film, foil and strip of regenerated cellulose.		40% ad valorem		—
32.	3920.31	Rigid plates, sheets, film, foil and strip of plastics (other than of polymers of vinyl chloride, and regenerated cellulose).		35% ad valorem	If the strips are not intended for use in weaving of sacks or fabrics.
33.	3920.32	Flexible plates, sheets, film, foil and strip of plastics (other than of polymers polyvinyl chloride, and regenerated cellulose).		35% ad valorem	If the strips are not intended for use in weaving of sacks or fabrics.
34.	3920.31 or 3920.32	Cellulose triacetate films.		Nil	If—
					(i)	It is proved to the satisfaction of the Assistant Collector of Central Excise that such cellulose triacetate 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.
35.	3920.31 or 3920.32	Acrylic sheets		Nil	If produced out of any of the following materials or a combination thereof, namely :—
					(i)		artificial resins or plastics materials of heading Nos. 39.01 to 39.14
					(ii)		scrap of plastics
					(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.
36.	3922.10	All articles of polyurethane foam (excluding sheets, sheetings and mats)		Nil	If produced out of polyurethane foam on which duty of excise leviable thereon under 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.	3922.90	Articles of plastics.		15% ad valorem			—
38.	3922.90	Articles of plastics.		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, 1075 (51 of 1975), as the case may be, has already been paid; or
					(ii)		such articles are produced out of scrap of plastics.
39.	39.01 to 39.15	All goods other than polyurethanes falling under sub-heading No. 3909.60		40% ad valorem			—
40.	39.01 to 39.15	Artificial or synthetic resins.		Nil	If used in the manufacture of particle boards : Provided that—
					(1)		an officer not below the rank of an Assistant Collector of Central Excise is satisfied that such goods are intended for use in the manufacture of particle boards;
					(2)		the procedure set out in Chapter X of the Central Excise Rules, 1944 is followed in respect of such goods;
					(3)		the manufacturer declares the formula for using the said resins in the manufacture of particle boards and any changes therein before such changes are effected; and
					(4)		where, in addition to the particle boards, the manufacturer manufactures other goods in the same factory, the manufacturer maintains separate accounts for the resin and the end products in such form as may be prescribed by an officer not below the rank of an Assistant Collector of Central Excise.
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, and
					(ii)		such reprocessing or production is done in India.