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<h1>Amended Notification: No Excise Duty on PVC Compounds Without Input Credit; Otherwise, 30% Ad Valorem Duty Applies.</h1> Notification No. 268/86-C.E., dated April 24, 1986, issued by the Central Government under the Central Excise Rules, 1944, amends a previous notification from March 1, 1986. The amendment pertains to the excise duty on plastic materials, specifically polyvinyl chloride (PVC) compounds. The revised entry in the notification stipulates that PVC compounds will attract no excise duty if no credit of the duty paid on inputs used in their manufacture is availed under rule 56A or 57A. Otherwise, a duty of thirty percent ad valorem will apply to these materials.