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of <h1>Polyvinyl Alcohol Excise Duty Capped at 20% if Made from Duty-Paid Vinyl Acetate Monomer, per Notification 233/87-C.E.</h1> Notification No. 233/87-C.E., dated October 5, 1987, issued by the Central Government under the Central Excise Rules, 1944, exempts Polyvinyl Alcohol, classified under sub-heading No. 3905.20 of the Central Excise Tariff Act, 1985, from excise duty exceeding 20% ad valorem. This exemption applies only if the Polyvinyl Alcohol is manufactured from Vinyl Acetate Monomer, on which the appropriate excise duty under the Central Excises and Salt Act, 1944, and any additional duty under the Customs Tariff Act, 1975, has been duly paid.
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