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of <h1>Excise Duty Exemption for Certain Plastic Goods Under Chapter 39; 35% Duty on Specific Items</h1> Notification No. 222/86-C.E., dated April 3, 1986, issued under the Central Excise Rules, 1944, exempts certain plastic goods from excise duty beyond specified rates. The exemption applies to items under Chapter 39 of the Central Excise Tariff Act, 1985. Specifically, waste, parings, and scrap of plastics are exempt if the excise duty has already been paid on the original goods. Plastic canes are also exempt from duty, while cellular plates, blocks, sheets, film, foil, and strips of plastics, excluding polyurethane foam, are subject to a 35% duty rate.
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