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of <h1>Excise Duty on Lacquered, Metallised, Laminated Films Clarified: Concessional Rate Eligibility Under Chapter 39, Heading 39.28.</h1> The circular addresses the excise duty liability on lacquered, metallised, or laminated plastic materials produced from duty-paid bare films under Chapter 39 of the Central Excise Tariff Act, 1985. It clarifies that these films are classifiable under Heading No. 39.28 and can avail a concessional duty rate of 25% ad valorem as per Notification No. 269/86, dated 24-4-1986, provided they are manufactured from duty-paid plastic materials falling under Headings No. 39.01 to 39.15. The Board confirms that such films qualify for the concessional rate if they meet all specified conditions.
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