TMI BlogEOUs/EPZ Units---CVD on DTA sale of plastic granules manuf. out of plastic scrap & wasteX X X X Extracts X X X X X X X X Extracts X X X X ..... ic scrap & waste It is directed to invite your attention on the above subject and to state that a doubt has been raised regarding levy of additional duty of customs (CVD) on DTA sale of reprocessed plastic agglomerates/granules (reprocessed out of plastic scrap) by EOU/EPZ units. The doubt has arisen in relation to exemption for plastic materials falling under heading Nos. 39.01 to 39.14 under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of additional duty of customs (CVD) on imports of reprocessed plastic materials (viz. Plastic granules/agglomerates) is concerned, condition (I) above will not be satisfied because, the reprocessing has not been done in India. Thus, in case of normal imports of reprocessed plastic materials, the importers/domestic manufacturers are liable to pay, among other duties, additional duty of customs (CVD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... initiate action to recover short levy, if any, urgently. The details of such short levy and recovery, if any, may be furnished to the Board by 25th May, 2000.
5. Difficulty, if any in implementation of the above instructions may kindly be brought to the notice of the Board.
6. These instructions supercede the individual clarifications issued earlier by the Board. X X X X Extracts X X X X X X X X Extracts X X X X
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