Tariff heading classification permits metallised or laminated films from duty paid bare films to claim concessional duty. Lacquered, metallised and laminated plastic films made from duty paid bare films are classifiable under Heading No. 39.28 and, where the bare films can be proved to have been manufactured out of duty paid plastic materials falling under Heading Nos. 39.01-39.15, the finished films may be treated as made out of those duty paid materials and eligible for the concessional rate of duty specified in the relevant notification, subject to other conditions being satisfied.
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.
Tariff heading classification permits metallised or laminated films from duty paid bare films to claim concessional duty.
Lacquered, metallised and laminated plastic films made from duty paid bare films are classifiable under Heading No. 39.28 and, where the bare films can be proved to have been manufactured out of duty paid plastic materials falling under Heading Nos. 39.01-39.15, the finished films may be treated as made out of those duty paid materials and eligible for the concessional rate of duty specified in the relevant notification, subject to other conditions being satisfied.
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