Monofilament of HDPE and Polypropylene subject to 10% duty provided no Modvat availed on inputs - Heading Nos. 5406.11 and 5406.12 - 119/94 - Central Excise - Tariff
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Excise duty on monofilament graded by availability of input duty credit, with a lower rate where no credit is claimed. The notification substitutes the table entry for tariff headings 5406.11 and 5406.12 to impose differential ad valorem excise duties on monofilament of high density polyethylene and polypropylene, providing a lower duty rate when no input duty credit has been claimed under the Central Excise Rules and a higher rate for all other cases.
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.
Excise duty on monofilament graded by availability of input duty credit, with a lower rate where no credit is claimed.
The notification substitutes the table entry for tariff headings 5406.11 and 5406.12 to impose differential ad valorem excise duties on monofilament of high density polyethylene and polypropylene, providing a lower duty rate when no input duty credit has been claimed under the Central Excise Rules and a higher rate for all other cases.
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