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of <h1>BOPP Films Now Eligible for Concessional Customs Duty Under Notification No. 20/2001-Cus and Sl. No. 44 Effective 1.3.2003.</h1> The circular addresses the eligibility of Biaxially Oriented Polypropylene (BOPP) films for concessional customs duty under Notification No. 25/99-Cus dated 28.2.99. Initially, BOPP films were not considered plain plastic films and were ineligible for duty exemption. However, Notification No. 20/2001-Cus clarified that BOPP films are included under Sl. No. 52 for exemption, effective prospectively. The explanation for Sl. No. 44 was added on 1.3.2003, making BOPP films eligible for exemption under this entry from that date. The clarification is prospective, and the relevant parties are informed accordingly.
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