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of <h1>Government Exempts Thin Plastic Films from Excess Excise Duty Under Central Excise Rules, 1944; Duty Reduced to 25% Ad Valorem.</h1> The Central Government, under the Central Excise Rules, 1944, exempts certain plastic films or sheets from excess excise duty. This applies to films or sheets not exceeding 0.25 millimeters in thickness, classified under specific sub-headings of the Central Excise Tariff Act, 1985. The exemption reduces the duty to 25% ad valorem, provided these films or sheets are made from materials classified under headings 39.01 to 39.15, on which excise duty or additional customs duty has already been paid.
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