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<h1>Excise Duty on Polyethylene Coated Paper Raised to 20% Ad Valorem Under Section 5A(1) of 1944 Act</h1> The Central Government has amended Notification No. 117/89-C.E., dated April 27, 1989, concerning the excise duty on polyethylene coated paper under Chapter 39. This amendment, issued under Notification No. 23/93-C.E. on February 28, 1993, modifies the excise duty rate from 'fifteen per cent ad valorem' to 'twenty per cent ad valorem.' The change is enacted under the authority of section 5A(1) of the Central Excises and Salt Act, 1944, based on the determination that it serves the public interest.