Concessional duty classification: imported bare and metallised plastic films attract the higher concessional duty due to material origin. Imported bare plastic films are chargeable to Central Excise at the higher concessional ad valorem rate because the raw plastics imported under headings 38.01-39.15 did not bear Central Excise or Countervailing duty; metallised or laminated films manufactured in India from such duty-paid imported bare films are likewise chargeable at the higher concessional ad valorem rate rather than the lower concessional rate, and prior Board instructions cited do not apply; field formations and trade should be informed and pending assessments finalised on this basis.
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.
Concessional duty classification: imported bare and metallised plastic films attract the higher concessional duty due to material origin.
Imported bare plastic films are chargeable to Central Excise at the higher concessional ad valorem rate because the raw plastics imported under headings 38.01-39.15 did not bear Central Excise or Countervailing duty; metallised or laminated films manufactured in India from such duty-paid imported bare films are likewise chargeable at the higher concessional ad valorem rate rather than the lower concessional rate, and prior Board instructions cited do not apply; field formations and trade should be informed and pending assessments finalised on this basis.
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