Excise duty rates for PVC compounds revised to differential rates based on specific gravity threshold under tariff substitution. Amendment substitutes tariff entry S. No. 6 for item 3904.20, dividing polyvinyl chloride compounds by specific gravity: those below the specified threshold attract no excise duty, while those at or above the threshold incur an ad valorem duty; classification and duty charging must follow the substituted Table entry pursuant to rule 8(1) of the Central Excise Rules, 1944.
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Provisions expressly mentioned in the judgment/order text.
Excise duty rates for PVC compounds revised to differential rates based on specific gravity threshold under tariff substitution.
Amendment substitutes tariff entry S. No. 6 for item 3904.20, dividing polyvinyl chloride compounds by specific gravity: those below the specified threshold attract no excise duty, while those at or above the threshold incur an ad valorem duty; classification and duty charging must follow the substituted Table entry pursuant to rule 8(1) of the Central Excise Rules, 1944.
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