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<h1>India Exempts Excess Customs Duties on Pre-2004 Metallised Plastic Film Imports u/s 28A; Supreme Court Ruling Impact.</h1> The Government of India, through Notification No. 35/2011-Customs, addresses the customs duty on goods imported for the manufacture of metallised plastic films. Previously, these goods were imported at concessional rates under earlier notifications. However, a Supreme Court judgment deemed the metallisation process not as manufacturing, leading to higher customs duties. The government, under Section 28A of the Customs Act, 1962, now exempts the excess customs duties for goods imported before February 12, 2004, provided they were used in excisable final products with no excise duty refund claimed.