https://www.taxtmi.com/circulars?id=1252 Concessional duty under Notification No. 25/99-Cus. for plain plastic films used in electronic capacitor manufacture does not extend to BOPP and Hazy PP films because plain is defined as "not further worked"; BOPP (oriented) and Hazy (surface treated) films are further worked, differ in physical properties and market identity, and therefore do not qualify. Customs Houses must finalise provisional assessments, and where final assessments previously granted the concession, issue demands for past periods and report action taken. en-us Fri, 11 Aug 2000 00:00:00 +0530 Sun, 20 Jan 2008 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1252 Concessional duty under Notification No. 25/99-Cus. for plain plastic films used in electronic capacitor manufacture does not extend to BOPP and Hazy PP films because plain is defined as "not further worked"; BOPP (oriented) and Hazy (surface treated) films are further worked, differ in physical properties and market identity, and therefore do not qualify. Customs Houses must finalise provisional assessments, and where final assessments previously granted the concession, issue demands for past periods and report action taken. Circulars Customs Fri, 11 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1252