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    <title>Effective rates of duty on flexible and rigid P.U. foam and articles thereof</title>
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    <description>The notification exempts specified polyurethane goods from excise duty to the extent duty exceeds amounts calculated at prescribed rates. It prescribes ad valorem treatment for primary polyurethanes and rigid foam, a per-kilogram rate for flexible foam and its scrap, and conditional nil liability for flexible foam goods and foam articles manufactured from previously duty-paid foam or from wastes and scraps provided no duty credit is claimed.</description>
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      <description>The notification exempts specified polyurethane goods from excise duty to the extent duty exceeds amounts calculated at prescribed rates. It prescribes ad valorem treatment for primary polyurethanes and rigid foam, a per-kilogram rate for flexible foam and its scrap, and conditional nil liability for flexible foam goods and foam articles manufactured from previously duty-paid foam or from wastes and scraps provided no duty credit is claimed.</description>
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