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    <title>Plastics and plastic articles [Chapter 39]</title>
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    <description>Notification exempts or reduces excise duty on specified plastics and plastic articles under Chapter 39 by listing tariff headings with nil or reduced ad valorem rates subject to conditions. Relief varies by polymer type, intended end use and production route; some nil rates require proof to an Assistant Collector and Chapter X compliance, and several entries condition relief on non availment of input duty credit under rule 57A or on prior payment of duty on inputs or scrap.</description>
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