Central Excise - Sr. No. 39 of Notification No. 53/88-C.E., dated 1-3-1988 before amendment by Notification No. 133/88-C.E., dated 15-3-1988 - Doubts as to whether the exemption was its available to the goods in question when manufactured out of duty-paid plastic materials of headings Nos. 39.01 to

Central Excise - Sr. No. 39 of Notification No. 53/88-C.E., dated 1-3-1988 before amendment by Notification No. 133/88-C.E., dated 15-3-1988 - Doubts as to whether the exemption was its available to the goods in question when manufactured out of duty-paid plastic materials of headings Nos. 39.01 to https://www.taxtmi.com/circulars?id=6949 The Board found that the use of the word and in Sr. No. 39 of Notification No. 53/88-C.E. (1-3-1988) was an inadvertent drafting error and that the longstanding intent-reflected in prior notifications-was to exempt specified plastic articles when manufactured either out of duty-paid plastic materials of headings 39.01-39.15 or out of scraps of plastics. It directed that manufacturers should not be denied the exemption for 1-3-1988 to 14-3-1988 on that basis and that pending assessments be finalised accordingly. en-us Fri, 22 Jul 1988 00:00:00 +0530 Thu, 09 Jul 2009 09:25:00 +0530 TaxTMI RSS Generator Central Excise - Sr. No. 39 of Notification No. 53/88-C.E., dated 1-3-1988 before amendment by Notification No. 133/88-C.E., dated 15-3-1988 - Doubts as to whether the exemption was its available to the goods in question when manufactured out of duty-paid plastic materials of headings Nos. 39.01 to https://www.taxtmi.com/circulars?id=6949 The Board found that the use of the word and in Sr. No. 39 of Notification No. 53/88-C.E. (1-3-1988) was an inadvertent drafting error and that the longstanding intent-reflected in prior notifications-was to exempt specified plastic articles when manufactured either out of duty-paid plastic materials of headings 39.01-39.15 or out of scraps of plastics. It directed that manufacturers should not be denied the exemption for 1-3-1988 to 14-3-1988 on that basis and that pending assessments be finalised accordingly. Circulars Central Excise Fri, 22 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6949