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<h1>Excise Duty Exemption for Specific Plastics Under Chapter 39 with Conditions for Manufacturing Processes</h1> The notification issued by the Central Government under the Central Excise Rules, 1944, exempts certain plastic and plastic materials from excise duties as specified in the Central Excise Tariff Act, 1985. The exemptions apply to various goods under Chapter 39, including polyethylene, polypropylene, polyvinyl chloride, and other polymers, with specific conditions for some items. These conditions often involve the use of materials in particular manufacturing processes, such as packaging, fiber production, or film manufacturing, and compliance with procedural requirements outlined in Chapter X of the Central Excise Rules, 1944.