Exemption for coloured plastic films confirmed despite use of colouring additives, retaining notification benefit for finished products. Coloured plastic films produced from duty-paid polymeric inputs are eligible for the exemption under Notification No. 53/88 despite the incorporation of a small quantity of colouring material, because HSN Explanatory Notes treat colouring matter as permissible constituent of primary plastics; the Board has directed field formations and trade to be informed and pending assessments finalised accordingly.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption for coloured plastic films confirmed despite use of colouring additives, retaining notification benefit for finished products.
Coloured plastic films produced from duty-paid polymeric inputs are eligible for the exemption under Notification No. 53/88 despite the incorporation of a small quantity of colouring material, because HSN Explanatory Notes treat colouring matter as permissible constituent of primary plastics; the Board has directed field formations and trade to be informed and pending assessments finalised accordingly.
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