Central Excise - Sr. No. 39 of Notification No. 53/88-C.E., dated 1-3-1988 before amendment by Notification No. 133/88-C.E., dated 15-3-1988 - Doubts as to whether the exemption was its available to the goods in question when manufactured out of duty-paid plastic materials of headings Nos. 39.01 to

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....>Central Excise - Sr. No. 39 of Notification No. 53/88-C.E., dated 1-3-1988 before amendment by Notification No. 133/88-C.E., dated 15-3-1988 - Doubts as to whether the exemption was its available to the goods in question when manufactured out of duty-paid plastic materials of headings Nos. 39.01 to 39.15 or out of scraps of plastics during the period from 1-3-1988 to 14-3-1988 Circular No. 14/....

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....notice of the Board that demands of excise duty are being raised on goods, other than of Polyurethane, falling under headings numbers 39.23, 39.24 and 39.26 when those are manufactured out of duty-paid plastic materials of headings numbers 39.01 to 39.15 or out of scraps of plastics, during the period from 1-3-1988 to 14-3-1988. It has been reported that the Central Excise authorities are contendi....

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....nt's policy to exempt certain specified articles of plastics when these are manufactured either out of the duty-paid plastic materials or out of the scraps of plastics. In this respect, attention is invited to notification No. 182/82-C.E., dated 11-5-1982, issued under the old Tariff, which contained the same type of exemption. Under the new Central Excise Tariff also, the same exemption was sough....