https://www.taxtmi.com/circulars?id=6769 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. en-us Tue, 10 Jan 1989 00:00:00 +0530 Wed, 08 Jul 2009 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6769 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. Circulars Central Excise Tue, 10 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6769