Effective excise rates on plastics reduced; specified rates and conditional exemptions apply under notification for manufacturing uses The Central Government exempts specified plastics and plastic articles from excise duty to the extent that duty exceeds the effective rates listed in the Table, with each tariff heading matched to an ad valorem, nil, or specified per-unit rate and subject to listed conditions. Conditions commonly require proof to an Assistant Collector of Central Excise, adherence to the procedure under the Central Excise Rules, prior payment of duty on inputs, or use in specified manufacturing processes; certain reprocessed or scrap-based plastics are expressly exempted when produced in India.
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.
Effective excise rates on plastics reduced; specified rates and conditional exemptions apply under notification for manufacturing uses
The Central Government exempts specified plastics and plastic articles from excise duty to the extent that duty exceeds the effective rates listed in the Table, with each tariff heading matched to an ad valorem, nil, or specified per-unit rate and subject to listed conditions. Conditions commonly require proof to an Assistant Collector of Central Excise, adherence to the procedure under the Central Excise Rules, prior payment of duty on inputs, or use in specified manufacturing processes; certain reprocessed or scrap-based plastics are expressly exempted when produced in India.
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