https://www.taxtmi.com/circulars?id=7155 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. en-us Thu, 25 Jun 1987 00:00:00 +0530 Thu, 09 Jul 2009 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7155 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. Circulars Central Excise Thu, 25 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7155