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<h1>BOPP and Hazy Films Ineligible for Concessional Duty Under Notification 25/99-Cus; Classified as 'Further Worked' Films.</h1> The circular addresses the eligibility of concessional duty under Notification No. 25/99-Cus., dated 28-2-99, for BOPP and Hazy films classified as 'plain film.' It was determined that BOPP and Hazy films do not qualify for the concessional duty, as they are considered 'further worked' and differ in physical properties, appearance, and cost from plain films. Despite their use in manufacturing plastic film capacitors, they do not meet the notification's criteria. Consequently, BOPP and Hazy films are ineligible for the concessional duty, and Customs Houses are instructed to finalize provisional assessments accordingly and issue demands for past periods where necessary.