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2011 - 39 - Plastics and articles thereof

Customs - I. PRIMARY FORMS - 3901 - 3901 - Polymers of ethylene, in primary forms - 39011010 - 39011010 - HDPE (High density Polyethylene)/ LLDPE (Linear Low Density Poly Ethylene) - 39011090 - 39011090 - Low Density Polyethylene (LDPE) - 39013000 - 39013000 - Ethylene Vinyl Acetate Copolymer - 3901000099 - 3901000099 - Others - 3902 - 3902 - Polymers of propylene or of other olefins, in primary forms - 39023000 - 39023000 - Polypropylene (Co-polymer) - 39029000 - 39029000 - Polypropylene (Homo .....

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042290 - PVC compound (Shoe sole Grade) - 3904000099 - 3904000099 - Others - 3905 - 3905 - Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms - 39059990 - 39059990 - Vinyl Pyridine Latex - Kg - 39059991 - 39059991 - Poly Vinyl Acetate (Solid) - Kg - 3905000099 - 3905000099 - Others - 3906 - 3906 - Acrylic polymers in primary forms - 3907 - 3907 - Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resi .....

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999006 - 3907999006 - Polyester Resin Solution - Kg - 3907000099 - 3907000099 - Others - 3908 - 3908 - Polyamides in primary forms - 3909 - 3909 - Amino-resins, phenolic resins and polyurethanes, in primary forms - 39092010 - 39092010 - Melamine Formaldehyde Resin(Butylated) - Kg - 3909409001 - 3909409001 - Heat Reactive Liquid phenol Resin - Kg - 3909409002 - 3909409002 - Phenolic Resin AL-3 - Kg - 3909409003 - 3909409003 - Powder Phenol Resin (2 stage powder phenol) (Resin varcum TD-2025) - Kg .....

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ilicone Fluid - 391099 - 391099 - Others - 3911 - 3911 - Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included, in primary forms - 3912 - 3912 - Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms - 39123100 - 39123100 - Sodium Carboxy Methyl Cellulose - 39123101 - 39123101 - Micro crystalline cellulose powder - 39123102 - 39123102 .....

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03 - ION Exchange Resin - 391499 - 391499 - Others - II. –WASTE, PARINGS AND SCRAP; SEMIMANUFACTURES; ARTICLES - 3915 - 3915 - Waste, parings and scrap, of plastics - 3916 - 3916 - Monafilament of which any cross-sectional dimension exceeds 1mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics - 3917 - 3917 - Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics - . - 3917239001 - 3917239001 - PVC Tra .....

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in the form of tiles; wall or ceiling coverings of plastics, as defined in Note 9 to this Chapter - 39181010 - 39181010 - Vinyl (PVC) floor Covering with jute Backing - kg - 3918109001 - 3918109001 - Vinyl Asbestos Tile - Kg - 3918109002 - 3918109002 - Vinyl Flooring - Kg - 3918909001 - 3918909001 - Cushioned vinyl Flooring Backed with Asbestos Paper - Kg - 3918909002 - 3918909002 - Polypropylene Mats - Kg - 3918909003 - 3918909003 - Mats/Rugs made of LDPE/LLDPE - Kg - 3918909004 - 3918909004 - .....

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ar and not reinforced, laminated, supported or similarly combined with other materials - 39201099 - 39201099 - HDPE Tapes with U.V. Stabilisation 2% by weight Plain/Fabricated - Kg - 3920209001 - 3920209001 - BOPP film - Kg - 3920209002 - 3920209002 - P.P Tapes with U.V. Stabilisation 2% by weight Plain/Fabricated. - Kg - 3920490003 - 3920490003 - PVC Rigid Free Foam Board Cellular Film, Foil & Sheets of PVC Rigid Free Foam Board - Kg - 3920490004 - 3920490004 - Rigid PVC Film/ Sheet/ Foil (Vacu .....

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- 39209935 - 39209935 - Sun Control Polyester Film (Reflective/ Non Reflective Single/ Two Ply with Liner, With/Without Scratch Resistant Coating - Kg - 39209936 - 39209936 - PVC Films for Photo Album - 39209937 - 39209937 - Printed flexible packaging material of one layer or printed or unprinted adhesive laminated /extrusion laminated flexible packaging material of multilayers of relevant substrate with or without hotmel in the form of rolls/ strips/ sheets/ labels/wrappers or in pouch form - K .....

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aths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics - 3923 - 3923 - Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics - 3923210001 - 3923210001 - HDPE Woven bags with LDPE liner fitted with Zips, Velcro Canvas, Snap fasteners. - Kg - 3923210002 - 3923210002 - HDPE Woven Fabrics/Sacks with U.V. Stabilisation ( 2% by weight) - Kg - 3923210003 - 3923 .....

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ble Intermediate Bulk Containers (FIBC) - kg - 3923000099 - 3923000099 - Others - 3924 - 3924 - Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics - 3924101001 - 3924101001 - Plastic Body Vaccum Flask in various sizes with silver coated Glass Refill - Kg - 3924101002 - 3924101002 - Plastic insulated ware (hot pot) with stainless steel liners - Kg - 3924101003 - 3924101003 - Plastic insulated ware (Ice pails) - Kg - 3924101004 - 3924101004 - Plastic insu .....

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Acrylic sheet -Diecast - Kg - 3926909902 - 3926909902 - Acrylic sheet Centrifugal Cast - Kg - 3926909903 - 3926909903 - Acrylic sheet Extruded - Kg - 3926909904 - 3926909904 - Articles made of ABS not elsewhere specified - Kg - 3926909905 - 3926909905 - Articles made of HDPE not elsewhere specified - Kg - 3926909906 - 3926909906 - Articles made of HDPE/PP Twine/ Rope - Kg - 3926909907 - 3926909907 - Articles made of LDPE/ LLDPE - Kg - 3926909908 - 3926909908 - Articles made of Nylon 6 not elsew .....

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, circular boxes, courlers, adaptor boxes, lids, bushes, shrouds, looping boxes, clips, trunkings, ovals, conduits, covers, connectors, pipes,pattress, bush adaptors. - Kg - 3926909914 - 3926909914 - PVC Fill Media - kg - 3926909915 - 3926909915 - Blood Bag - 3926909916 - 3926909916 - Flexible PVC Articles - Kg - 3926909917 - 3926909917 - Furniture Canes made of HDPE - Kg - 3926909918 - 3926909918 - General Purpose Polystyrene - Kg - 3926909919 - 3926909919 - HDPE Woven fabrics - Kg - 3926909920 .....

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TMI Note: Whether the provisions of ICDS apply to a non-resident who claims the benefit of a double taxation avoidance agreement (DTAA).

TMI Note: In case any of the ICDS provisions is contrary to a circular or press release issued by the CBDT, which would prevail over the other.

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Highlight: Penalty u/s 271(1)(c) - the amended provision of Explanation 5A made applicable w.r.e.f from 1.6.2007 cannot be pressed into service.



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