Excise duty on thermocol intermediates: duty payable when used in manufacture of exempt plastic articles, enforcement and reporting urged. Excise duty applies to thermocol sheets, boards and blocks classified by cellular or non cellular character; when such intermediates are captively consumed in the manufacture of exempt plastic articles, duty at appropriate rates is chargeable. Polystyrene is the basic raw material; some manufacturers have evaded payment. Field formations are directed to charge duty where applicable and to send factual reports to the Board on the extent of evasion and remedial measures taken.
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Provisions expressly mentioned in the judgment/order text.
Excise duty on thermocol intermediates: duty payable when used in manufacture of exempt plastic articles, enforcement and reporting urged.
Excise duty applies to thermocol sheets, boards and blocks classified by cellular or non cellular character; when such intermediates are captively consumed in the manufacture of exempt plastic articles, duty at appropriate rates is chargeable. Polystyrene is the basic raw material; some manufacturers have evaded payment. Field formations are directed to charge duty where applicable and to send factual reports to the Board on the extent of evasion and remedial measures taken.
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