| Excise Duties |
| Sr.No |
Description |
CED Heading |
Rate of Excise Duty % |
Remarks |
| 1 |
Plastics raw materials in primary forms
reprocessed form, waste & scrap |
3901 to 3914 |
Nil |
If reprocessed in India |
| 2 |
PVC compound |
3904.21/22 |
Nil |
If captively consumed for manufacture of wholly exempted goods. |
| 3 |
Canes |
3916.10 |
Nil |
|
| 4 |
Rods, Sticks profile monofilaments of cross sectional dimension exceeding
1 mm |
3916.90 |
16 |
|
| 5 |
Lay flat tubings |
3917.00 |
Nil |
|
| 6 |
Other tubes, pipes & fittings thereof |
3917.00 |
16 |
|
| 7 |
Floor coverings or tiles of plastics |
3918.10/90 |
16 |
|
| 8 |
Wall or ceiling covering |
3918.10/90 |
16 |
|
| 9 |
Self adhesive tapes and plates |
3919.00 |
16 |
|
| 10 |
PVC corrugated roofing sheets |
3920.11/19 |
16 |
|
| 11 |
Other PVC sheets, plates, foils, etc. |
3920.11/19 |
16 |
|
| 12 |
Tapes sheets, foils etc. of regenerated cellulose |
3920.23/29 |
16 |
|
| 13 |
Acrylic sheets |
3920.31/39 |
16 |
|
| 14 |
Strips of plastics intended for weaving of fabric or for manufacture of sacks/ bags |
3920.31/39 |
16 |
If modvat credit is availed |
| 15 |
Strips of plastics intended for weaving of fabric or for manufacture of sacks/ bags |
3920.31/39 |
16 |
If modvat credit is availed |
| 16 |
Films |
3920.11/19/31/39 |
16 |
|
| 17 |
Cellophane |
3920.21/22 |
16 |
|
| 18 |
Polyethylene coated paper & paper boards other than decorative laminates |
3920.39 |
16 |
|
| 19 |
Other non cellular plates, sheets, films, foils, & strips |
3920.11/39 |
16 |
|
| 20 |
Cellulose tri-acetate films |
3920.31/39 |
16 |
|
| 21 |
PP Strips & tapes |
3920.31/39 |
Nil |
If used capitavely to manufacture PP ropes |
| 22 |
Tape & sheets of PTFE |
3920.31/39 |
16 |
|
| 23 |
Articles of polyurathanes |
3921.11
3923 to 3926 |
16 |
|
| 24 |
Cellular films, sheets, foils, strips etc. |
3921.19 |
16 |
|
| 25 |
Sanitary wares |
3922.10/90 |
16 |
|
| 26 |
i) Articles for the conveyance or packing of goods & lids caps stoppers other than of PU
ii)Tableware, kitchenware, household toilet articles other than of PU
iii) Other articles of plastics other than of PU |
3923.90
3924.90
3926.90 |
8
8
8 |
For Clearance exceeding Rs. 1 Crore upto 31.3.2000. From 1.4.2000 the benefit of notification No. 8/2000 dt.
1.3.2000 & 9/2000 dt. 1.3.2000 can be availed as given in note below |
| 27 |
i)Articles for the conveyance or packing of goods & lids caps stoppers other than or PU
ii)Tableware, kitchenware, household toilet articles other than of PU
iii)Other articles of plastics other than of PU |
3923.90
3924.90
3926.90 |
16
16
16 |
If modvat credit is availed in respect of any goods manufactured in the factory
-do-
-do- |
| 28 |
Woven sacks / bags |
3923.90/ 3926.90 |
16 |
|
| 29 |
Insulated wares |
3923.10/3924.10 |
16 |
|
| 30 |
Doors Windows & Frames & thresholds for doors |
3925.20 |
16 |
|
| 31 |
Balconies, balustrades fencing, gates & similar barriers |
3925.99 |
16 |
|
| 32 |
Other builders wares (Eg. Tanks, vats, etc) other than of PU |
3925.10/ 30/ 99 |
16 |
|
| 33 |
Nipples for feeding bottles |
3926.90 |
Nil |
|
| 34 |
Sheets for audio cassettes |
3926.90 |
16 |
|
| 35 |
Products of jutes and phenolic resins manufactured by pultrusion process and containing atleast 40% of jute by weight |
Chapeter 39 |
Nil |
|
| Note : The benefit of notification No. 8/2000 dt 1.3.2000 is available for all goods as under: |
Nt. No. 8/2000
Upto Rs. 50 Lacs
From Rs. 50 Lacs to Rs. 100 Lacs
Above Rs. 100 Lacs |
NIL
5 Percent
16 Percent |
Nt. No. 9/2000
Upto Rs. 50 Lacs
From Rs. 50 Lacs to Rs. 100 Lacs
Above Rs. 100 Lacs
|
9.8 Percent (60% of 16%)
12.8 Percent (80% of 16%)
16 Percent |
Conditions :-
1) No Modvat credit is available on inputs.
2) The exemption is not available for goods bearing brand name of other. The duty at the rate of 16% is payable |
Conditions :-
1) No Modvat credit is available on inputs.
2) The exemption is not available for goods bearing brand name of other. The duty at the rate of 16% is payable |