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    <title>(i) Lay flat tubing exempted if no modvat is (ii) All goods of Heading 39.17 (other than multilayer plastic laminated availed tubes) subjected to 20% duty</title>
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    <description>Amendment to Heading 39.17: lay flat tubing is zero-rated only if no input-duty credit has been availed for inputs used in its manufacture; all other goods in Heading 39.17, except multi-layer plastic laminated tubes, are subject to an ad valorem duty.</description>
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      <title>(i) Lay flat tubing exempted if no modvat is (ii) All goods of Heading 39.17 (other than multilayer plastic laminated availed tubes) subjected to 20% duty</title>
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      <description>Amendment to Heading 39.17: lay flat tubing is zero-rated only if no input-duty credit has been availed for inputs used in its manufacture; all other goods in Heading 39.17, except multi-layer plastic laminated tubes, are subject to an ad valorem duty.</description>
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