Customs concession: excess duties waived for pre-existing imports used in metallised plastic film manufacture subject to conditions. Central Government, under Section 28A of the Customs Act, 1962, directs that duties of customs in excess of that payable but for a prevailing practice shall not be required to be paid for goods imported for use in or for manufacture of metallised plastic films, notwithstanding a judicial finding to the contrary, provided the goods were imported before the decision, were used in or for production of final products on which excise duty has been paid, and no refund of that excise duty has been availed.