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Circular No. 35/96-Cus

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Full Text of the Document

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....f "embossed holograms" under First Schedule to the Customs Tariff Act 1975 (Customs Tariff), in the context of the Boards Circular No. 141/52/95- CX 4 dated 14.08.95 stating that "photo identity cards and Holograms" are classifiable under sub-heading 4901.90 of the Central Excise Tariff. Subsequently it has been clarified that the hologram, as such, would be classified keeping in view the manufact....