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    <title>Plastic materials exempted if processed from scrap or waste</title>
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    <description>Exemption from central excise duty applies to plastic materials reprocessed from or produced out of the scrap or waste of specified goods, provided (i) the source is scrap or waste of those goods and (ii) the reprocessing or production is carried out in India; this is effected by inserting a new entry into the notification&#039;s table identifying the relevant tariff headings and imposing those two operative conditions.</description>
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      <description>Exemption from central excise duty applies to plastic materials reprocessed from or produced out of the scrap or waste of specified goods, provided (i) the source is scrap or waste of those goods and (ii) the reprocessing or production is carried out in India; this is effected by inserting a new entry into the notification&#039;s table identifying the relevant tariff headings and imposing those two operative conditions.</description>
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