Central Excise - Classification and dutiability of composite articles of plastics and polyurethane foam arising in the course of manufacture of composite articles of plastics - Regarding

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....in the course of manufacture of composite articles of plastics - Regarding Circular No. 16/88-CX.3 Dated 10-8-1988 [From F. No. 93/23/87-CX.3] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject: Central Excise - Classification and dutiability of composite articles of plastics and polyurethane foam arising in the course of manufacture of composite....

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....ard. As regards the classification of composite articles of plastics made out of combination of plastic and non-plastic materials, the Board is of the view that the classification of such goods as 'articles of plastics' of Chapter 39 of the Schedule to the Central Excise Tariff Act, 1985 would depend on the predominancy of weight and value of the component materials which have gone into the manufa....

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.... of notification No. 132/86-C.E., dated 1-3-1986, as amended, prior to 1-3-1988 and Sr. No. 39 of Notification No. 53/88-C.E., dated 1-3-1988 from 1-3-1988 would be available to such articles of plastics in view of the fact that the notification in question does not use the expressions 'exclusively' or 'only' or 'entirely'. 3. As regards the dutiability of polyurethane foam arising during the c....