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TMI BlogPlastics and plastic articles [Chapter 39]X X X X Extracts X X X X X X X X Extracts X X X X ..... or sub-heading Nos. 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) of the said Table. TABLE S. No. Heading No./Sub-heading No. Description of goods Rate Condition (1) (2) (3) (4) (5) 01. 3901.10 and 3901.90 Polyethylene and of ethylene, having a specific gravity of less than 0.94 Nil If,- (i) it is proved to the satisfaction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on) Nil If used in the factory of production for manufacture of tyres, falling under Chapter 40 of the said Schedule. 11. 39.10 Silicones in primary form 35% ad valorem If such silicones are manufactured out of chlorosilanes on which the duty of excise leviable thereon under the Central Excises and Salt Act, 1944 (1 of 1944) or the additional duty of customs leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid. 12. 39.12 Cellulose acetate moulding granules, and lumps and scraps arising during the manufacture of such cellulose acetate moulding granules 10% ad valorem 13. 39.12 Cellulose tri-acetate 10% ad valorem If,- (i) it is proved to the satisfact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii)above 40% ad valorem -- 24. 39.20 Tapes and Sheets of Polytetrafluoro-ethylene 20% ad valorem -- 25. 39.20 All goods of regenerated cellulose 20% ad valorem -- 26. 39.20 (i) Cellulose tri-acetate films 10% ad valorem If,- (i) it is proved to the satisfaction of an officer not below the rank of Assistant Collector of Central Excise that such Cellulose tri-acetate films are to be 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. Acrylic sheets (ii) Nil If produced out of any of the following materials or a combination t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may be, has already been paid. 31. 39.20 (i) PVC corrugated roofing sheets 10% ad valorem -- (ii) All other goods of polymers of vinyl chloride 35% ad valorem -- 32. 39.21 Cellular films or sheets, other than of polyurethanes 25% ad valorem If produced out of goods falling under heading Nos. 39.01 to 39.15, on which the duty of excise leviable thereon under the Central Excises and Salt Act, 1944 (1 of 1944) or the additional duty of customs leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid. 33. 39.21 Cellular plates, sheets, films, foil and strip, other than of polyurethanes 35% ad valorem -- 34. 39.22, 3925.10, 3925.30 or 3925.91 Articles of plastics, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fabrics has been availed of under rule 57A of the said Rules. 40. 39.23 and 39.26 Bags or sacks made out of fabrics (whether or not coated, covered or laminated with any material) woven from strips or tapes of plastics; and fabrics for making such bags or sacks 30% ad valorem -- 41. 39.23 and 39.24 Insulated ware 30% ad valorem -- 42. 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, 54, 55 or 59; and (ii) such reprocessing or production is done in India. 43. 39.01 to 39.15 All goods, other than polyurethanes falling under sub-heading No. 3909.60 and waste, parings and scrap of flexible polyurethane foam ..... X X X X Extracts X X X X X X X X Extracts X X X X
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