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of <h1>Classification and Duty Guidelines for Plastics and Polyurethane Foam Under Central Excise Tariff Act, 1985 Clarified.</h1> The circular addresses the classification and dutiability of composite articles made from plastics and polyurethane foam under the Central Excise Tariff Act, 1985. It clarifies that the classification of these articles depends on the predominance of weight and value of the materials used, considering trade identity. Articles classified as plastics under specified sub-headings are eligible for exemption from excise duty as per relevant notifications. Polyurethane foam arising during the manufacture of these articles is deemed dutiable, and jurisdictional authorities are tasked with determining its classification. Pending assessments should be finalized based on these guidelines.
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