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
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Exemption for plastic articles applies where intermediate inputs derive from duty paid plastics, allowing non integrated units to claim relief. The exemption is not limited to integrated units: non integrated manufacturers may claim exemption for plastic articles if they prove intermediate goods purchased from the market were produced from duty paid plastic materials in the specified plastics classification; pending assessments must be finalised accordingly and field formations and trade advised.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption for plastic articles applies where intermediate inputs derive from duty paid plastics, allowing non integrated units to claim relief.
The exemption is not limited to integrated units: non integrated manufacturers may claim exemption for plastic articles if they prove intermediate goods purchased from the market were produced from duty paid plastic materials in the specified plastics classification; pending assessments must be finalised accordingly and field formations and trade advised.
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