Excise exemption for specified thin plastic films: duty capped by an ad valorem limit when produced from dutiable inputs. Exempts specified plastic films or sheets of thickness not exceeding 0.25 millimetres and cellular (excluding polyurethane) films or sheets under listed subheadings from excise duty in excess of the amount computed at the rate of twenty-five per cent ad valorem, provided they are produced from goods within the stated chapter headings on which excise or additional customs duty has already been paid, thereby conditioning the exemption on production from dutiable inputs.
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.
Excise exemption for specified thin plastic films: duty capped by an ad valorem limit when produced from dutiable inputs.
Exempts specified plastic films or sheets of thickness not exceeding 0.25 millimetres and cellular (excluding polyurethane) films or sheets under listed subheadings from excise duty in excess of the amount computed at the rate of twenty-five per cent ad valorem, provided they are produced from goods within the stated chapter headings on which excise or additional customs duty has already been paid, thereby conditioning the exemption on production from dutiable inputs.
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