Central Excise - Excisability of plastic plaiting material (PPM) used for manufacture of plastic mats/satranjis

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..... or manufacture of plastic mats/satranjis It has been brought to the notice of the Board that field formations are demanding duty on the plastic plaiting material (small capicillary tubes) used for manufacture of plastic mats/satranjis classifying them under heading 3926.90 or heading 39.17 of the Central Excise Tariff. 2. The matter has been examined in the Board. The plastic tubes are manufact .....

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..... marketed because it loses shape if not weaved or plaited immediately. Therefore, the product is neither marketed not considered to be marketable in the commercial parlance. 4. Accordingly, it is clarified that plastic plaiting material (tubes) used for manufacture of plastic mats, not being capable of being bought and sold in the market in the normal course of trade, is not an excisable product .....

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