Effective rates of duty on specified plastics and articles thereof - 053/88 - Central Excise - Tariff

Effective rates of duty on specified plastics and articles thereof Notification No. 53/88-C.E. Dated 1-3-1988 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. 132/86-Central Excises, dated the 1st March, 1986, 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 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 Sl. No. Heading No./Sub- heading No. Description of goods Rate Condition (1) (2) (3) (4) (5) 01. 3901.10 and 3901.90 Polyethylene and copoly-mers of ethylene, having a specific gravity of less than 0.94 30% ad valorem 02. 3901.10 and 3901.90 Polyethylene and copoly-mers of ethylene, 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 out in Chapter X of the Central Excise Rules, 1944, is followed. 03. 3901.20 and 3901.90 Polyethylene and copoly-mers of ethylene, having a specific gravity of 0.94 or more 30% ad valorem — 04. 3902.10 3902.90 Polypropylene and copoly-mers of propylene 30% ad valorem — 05. 39.04 Polyvinyl chloride and copolymers of vinyl chloride - — (i) of paste grade or battery grade 60% ad valorem — (ii) Others 40% ad valorem — 06. 39.04 Plastic material commonly known as polyvinyl chloride compounds (PVC Compounds) 30% ad valorem — 07. 39.04 Plastic material commonly known as polyvinyl chloride compounds (PVC Compounds) Nil If no credit of the duty paid on the inputs used in the manufacutre of such PVC compound has been availed of under Rule 57A of the said Rules. 08. 3905.20 Polyvinyl Alcohol 20% ad valorem If, - manufactured from Vinyl Acetate Monomer on which appropriate amount of duty of excise under Section 3 of 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. 09. 3905.10 or 3905.20 or 3906.90 Homopolymer and copolymer resin emulsions based on acrylic and/or vinyl monomers 20% ad valorem — 10. 3906.20 Copolymers of acrylonitrile Nil If used in the factory of production for the manufacture of acrylic fibre. 11. 3907.50 Alkyd resins including maleic resins and fumeric resins but excluding moulding powders and compounds in any form of such resins Nil — 12. 3907.60 Polyethylene terephthalate (polyester polymer chips) Nil — 13. 39.08 Polyamide chips Nil If, - (i) used in the manufacture of nylon yarn (including nylon monofilament 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. 14. 3909.51, 3909.52 and 3909.59 Phenolic resins 25% ad valorem — 15. 3909.59 Resorcinol formaldehyde solution (dip solution) Nil If used in the factory of production for the manufacture of tyres, falling under Chapter 40 of the said Schedule. 16. 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. 17. 39.12 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. 18. 39.12 Cellulose acetate moulding granules, and lumps and scraps arising during the manufacture of such cellulose acetate moulding granules. 20% ad valorem — 19. 39.12 Cellulose tri-acetate 10% ad valorem If, - (i) it is proved to the satisfaction of the Assistant Collector of Central Excise that such cellulose tri-acetate 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. 20. 39.12 Cellulose nitrate 15% ad valorem — 21. 39.12 Sodium Carboxy-methyl cellulose 20% ad valorem — 22. 39.13 Dextran 15% ad valorem — 23. 39.13 Chlorinated rubber 15% ad valorem 24. 39.15 Waste, parings and scrap, of plastics Nil If such waste, parings and scrap of plastics, arise from goods, falling under Chapter 39 or any other Chapter of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), on which the duty of excise leviable thereon under the Central Excises and Salt Act, 1944 (1 of 1944) or the additional duty leviable thereon under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid. 25. 39.16 (i) Plastics canes Nil — (ii) All goods other than (i) above 30% ad valorem — 26. 39.17 (i) Multi-layer plastic laminate tubes 15% ad valorem — (ii) All goods other than (i) above Nil — 27. 39.18 All goods 40% ad valorem — 28. 39.19 (i) Self-adhesive tapes 25% ad valorem — (ii) All goods other than (i) above 40% ad valorem — 29. 39.20 Tapes and sheets of Polytetrafluoroethy-lene 20% ad valorem — 30. 39.20 All goods of polymers of vinyl chloride 35% ad valorem — 31. 39.20 All goods of regenerated cellulose 20% ad valorem — 32. 39.20 (i) Cellulose tri-acetate films 10% ad valorem If, - (i) it is proved to the satisfaction of the Assistant Collector of Central Excise that such cellulose tri-acetate 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. (ii) Acrylic sheets Nil If produced out of any of the following materials or a combination thereof, namely :- (i) artificial resins or plastic materials of heading Nos. 39.01 to 39.14; (ii) scrap of plastics; and (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. (iii) All goods (other than of polymers of vinyl chloride and regenerated cellulose) 35% ad valorem If the strips are not intended for use in the weaving of fabrics or for manufacture of sacks. 33. 39.20 Metallised polyester films and metallised polypropylene film, of thickness not exceeding 12 microns Nil If, - (i) used in the manufacture of electronic capacitors; 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. 34. 39.20 Strips of plastics Rs. 10 per kilogram If the strips are intended for weaving of fabrics or for manufacture of sacks. 35. 39.20 Films (other than of regenerated cellulose) 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 under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid. 36. 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 under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid. 37. 39.21 Cellular plates, sheets, films, foil and strip, other than of polyurethanes 35% ad valorem — 38. 39.22 and 39.25 Articles of plastics, other than of polyurethanes 20% ad valorem — 39. 39.23, 39.24 and 39.26 All goods other than of polyurethanes 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, 1975 (51 of 1975), as the case may be, has already been paid; and (ii) such articles are produced out of scrap of plastics. 40. 39.23, 39.24 39.26 All goods, other than of polyurethanes 15% ad valorem — 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, 54, 55 or 59; and (ii) such reprocessing or production is done in India. 42. 39.01 to 39.15 All goods, other than polyurethanes falling under sub-heading No. 3909.60, waste, parings and scrap of flexible polyurethane foam falling under heading No. 39.15 and polyvinyl chloride of paste grade or battery grade falling under heading No. 39.04 40% ad valorem —