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Central Excise - Excisability of plastic plaiting material (PPM) used for manufacture of plastic mats/satranjis

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....r manufacture of plastic mats/satranjis It has been brought to the notice of the Board that field formations are demanding duty on the plastic plaiting material (small capicillary tubes) used for manufacture of plastic mats/satranjis classifying them under heading 3926.90 or heading 39.17 of the Central Excise Tariff. 2. The matter has been examined in the Board. The plastic tubes are manufactu....