Plastics and plastic articles [Chapter 39]
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....ing under heading Nos. or sub-heading Nos. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as are specified in the corresponding entry in column (2) of the said Table, from so much of the duty of excise leviable thereon which is specified in the said Schedule, as is in ex­cess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table, subject to the conditions, if any, laid down in the corresponding entry in column (5) of the said Table. TABLE S. No. Heading No./Sub-heading No. Description of goods Rate Condition (1) (2) (3) (4) (5) 01. 3901.10 and 3901.90 Polyethylene and of ethylene, having a specific gravity of less than 0.94 ....
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....polymer chips) 30% ad valorem -- 09. 3909.52 and 3909.59 Phenolic resins 25% ad valorem -- 10. 3909.59 Resorcinol forma­ldehyde solution (dip solution) Nil If used in the factory of produ­ction for manu­facture of tyres, falling under Chapter 40 of the said Schedule. 11. 39.10 Silicones in primary form 35% ad valorem If such silicones are manufactured out of chloro­silanes on which the duty of excise leviable thereon under the Central Excises and Salt Act, 1944 (1 of 1944) or the additional duty of customs leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid. 12. 39.12 Cellulose acetate moulding granules, a....
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.... above 30% ad valorem -- 21. 39.17 (i) Multi-layer plastic laminate tubes 30% ad valorem -- (i) All goods other than (ii) above Nil -- 22. 39.18 (i) Floor coverings or tiles of plastics 30% ad valorem -- (i) All goods other than (ii)above 40% ad valorem -- 23. 39.19 (i) Self-adhesive tapes 25% ad valorem -- (i) All goods other than (ii)above 40% ad valorem -- 24. 39.20 Tapes and Sheets of Polytetrafluoro-ethylene 20% ad valorem -- 25. 39.20 All goods of regenerated cellulose 20% ad valorem -- 26. 39.20 (i) Cellulose tri-acetate films 10% ad valorem If,....
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....4.50 per kg. If, - (i) the strips are intended for wea­ving of fabrics or for manufacture of sacks or bags; and (ii) no credit of the duty paid on the inputs used in the manufacture of such strips has been availed of under rule 57A of the said Rules. 29. 39.20 Strips and tapes of Polypropylene Nil If used captively in the manufa­cture of polypro­pylene ropes. 30. 39.20 Films (other than of regenerated cellulose) 25% ad valorem If produced out of goods falling under heading Nos. 39.01 to 39.15, on which the duty of excise leviable thereon under the Central Excises and Salt Act, 1944 (1 of 1944) or the additional duty of customs levia­ble under sect....
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.... duty of customs leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid and no credit of such duty is availed of under rule 57A of the said Rules; or (ii) such articles are produced out of scrap of plastics. 38. 39.23, 39.24 and 39.26 All goods excluding the following, namely :- (i) goods of polyure­thanes;  25% ad valorem -- (ii) bags or sacks made out of fabrics (whether or not  coated, covered or laminated with any material) woven from strips or tapes of plas­tics; and fabrics for making such bags or sacks; and (iii) insulated ware &....
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