Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Effective rates of duty on specified plastics and articles thereof

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tral 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, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 0 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. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ulose 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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) .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates