Plastic articles made out of goods falling under Heading Nos. 39.01 to 39.15 through the stages of intermediate goods purchased from the market entitled to exemption under Notification No. 53/88 - Central Excise - 44/90-CX.3

Plastic articles made out of goods falling under Heading Nos. 39.01 to 39.15 through the stages of intermediate goods purchased from the market entitled to exemption under Notification No. 53/88 Circular No. 44/90-CX.3 Dated 22-8-1990 [From F. No. 93/37/88-CX.3] Government of India Central Board of Excise Customs New Delhi Subject : Central Excise - Articles of plastics which are made out of goods falling under Heading No. 39.01 to 39.15 through the stages of intermediate goods purchased from the market - Whether entitled to exemption under Notification No. 53/88 dated 1-3-1988 - Question regarding. A question has been raised as to whether the exemption Notification No. 53/88-C.E., dated 1-3-1988 be amended in order to extend the exemption to articles of plastics which are made out of goods falling under Heading No. 39.01 to 39.15 through the stages of intermediate goods not falling under 39.01 to 39.15 and purchased from the market. 2. The matter has been examined by the Board. The Board felt that there was no stipulation in the Notification No. 53/88-C.E., dated 1-3-1988 that it applied to integrated units only. So long as the non-integrated unit could prove that the intermediate goods had been produced out of the duty paid material of Heading Nos. 39.01 to 39.15, it would be entitled to the exemption as envisaged in the said Notification. 3. The above clarification may be brought to the notice of the lower field formations and the trade interests may also be suitably advised. 4. All pending assessments may be finalised on the above basis.