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of <h1>Plaster of Paris Moulds and Saggars Not Exempt Under Notification No. 217/86-C.E for China and Porcelainware Manufacturing.</h1> The circular addresses a query regarding the applicability of exemption under Notification No. 217/86-C.E. to plaster of Paris moulds and saggars used in the manufacturing of China and porcelainware. After examination, it concludes that these items do not meet the input criteria specified in the notification. Consequently, the exemption benefits under Notification No. 217/86-C.E., dated April 2, 1986, are not applicable to plaster of Paris moulds and saggars used in this manufacturing process.
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