Excise duty exemptions for plastics impose conditional reduced duty treatment and nil relief for specified polymer goods. Notification exempts or reduces excise duty on specified plastics and plastic articles under Chapter 39 by listing tariff headings with nil or reduced ad valorem rates subject to conditions. Relief varies by polymer type, intended end use and production route; some nil rates require proof to an Assistant Collector and Chapter X compliance, and several entries condition relief on non availment of input duty credit under rule 57A or on prior payment of duty on inputs or scrap.
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 exemptions for plastics impose conditional reduced duty treatment and nil relief for specified polymer goods.
Notification exempts or reduces excise duty on specified plastics and plastic articles under Chapter 39 by listing tariff headings with nil or reduced ad valorem rates subject to conditions. Relief varies by polymer type, intended end use and production route; some nil rates require proof to an Assistant Collector and Chapter X compliance, and several entries condition relief on non availment of input duty credit under rule 57A or on prior payment of duty on inputs or scrap.
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