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of <h1>Excise Duty Exemption for Coated Fabrics Used in Plastic Sacks Manufacturing per Chapter X, Central Excise Rules 1944</h1> Notification No. 97/87-C.E., dated March 18, 1987, amends the Central Excise notification No. 63/87-Central Excises from March 1, 1987. The amendment inserts a new entry, S. No. 02A, in the table annexed to the original notification. It specifies that fabrics coated or laminated with low-density polyethylene (under tariff item 5903.21) are exempt from excise duty if they are intended for manufacturing plastic woven sacks outside the production factory and if the procedure outlined in Chapter X of the Central Excise Rules, 1944, is followed.
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