notification no. 68/71

[chaganti srinivas]

I need the notification no. 68/71. Can anybody help in getting this?.

[Surender Gupta]

What do you meant for notification no. 68/71 - is it excise or customs or Income Tax or any other notification.

[chaganti srinivas]

This not no. relates to Central Excise.

[Surender Gupta]

Notification no. 68/71 was issued as on 29-5-1971 and amended various times subsequently. This notification was exempting various articles of plastic from which were falling under old tariff item no. 15A (as applicable than). But later on this notification has been superseded by notification no. 149/82 CE dated 22-4-1982. Further notification no. 149/82 CE was rescinded vide notification no. 191/86 CE dated 4-3-1986. However, for your information, notification no. 68/71 in original form is being reproduced as: “G.S.R. 821 :- In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central government hereby exempts articles made of plastics, all sorts, falling under sub-item (2) of item No. 15A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), Except - (i) rigid plastic boards, sheeting, sheets and films, whether laminated or not; and (ii) flexible polyvinyl chloride sheeting, sheets films and lay-flat tubings not containing any textile material, from the whole of the duty of excise leviable thereon : Provided that - (a) such articles are produced out of the artificial resins or plastic materials in any form falling under sub-item (1) of the said item, on which the duty of excise or the additional duty under section 2A of the Indian Tariff Act 1934 (32 of 1934), as the case may be, has already been paid; or (b) such articles are produced out of scrap of plastics.”

AI Summary

Excise exemption for certain plastic articles was later superseded and ultimately rescinded, subject to production conditions. Notification 68/71 exempted articles made of plastics under the relevant tariff sub-item, excepting rigid plastic boards, sheeting, sheets and films and specified flexible PVC sheeting, and limited the exemption to articles produced from resins or plastic materials on which excise duty had already been paid or from plastic scrap; the notification was later superseded and subsequently rescinded.