Effective rates of duty on flexible and rigid P.U. foam and articles thereof

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....ral Excise Rules, 1944, the Central Government hereby exempts goods of the description specified in column (3) of the Table hereto annexed, and falling 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 spec....

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....yurethane foam, waste, parings and scrap of flexible polyurethane foam. Nil If, -   (i) the said goods are manufactured from flexible polyurethane foam on which duty of excise leviable thereon under the Central Excises and Salt Act, 1944 (1 of 1944) has already been paid; and         (ii) no credit of duty paid on flexible polyurethane foam....