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of <h1>New Notification Exempts Certain Plastics from Excise Duty; Rates Range from Nil to 40% Ad Valorem</h1> The Central Government issued Notification No. 14/92-C.E. on March 1, 1992, under the Central Excises and Salt Act, 1944, to exempt certain plastic goods from excise duty. This supersedes a previous notification from 1988. The notification specifies a range of plastic materials, including polyethylene, PVC compounds, and various resins, detailing their excise duty rates, which vary from nil to 40% ad valorem. Some exemptions are conditional, requiring the satisfaction of specific criteria or procedures, such as the use of materials in manufacturing certain products or compliance with the Central Excise Rules, 1944.
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