Eligibility of concessional duty under notification No. 25/99-Cus. dated 28.2.99 to BOPP and Hazy film as `plain film'

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....99-Cus., dated 28-2-99 to BOPP and Hazy film as 'plain film' regarding, I am directed to refer to the subject mentioned above and to say that a representation has been received in Board's office Electronic Components Industries Association (ELCINA) regarding denial of the benefit of notification to BOPP film and Hazy film used in the manufacture of the capacitors. 2. The matter has been examin....

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....plain films is in the range of Rs. 110/- per kg. whreas BOPP films are much costlier. Further even though the composition of the plain film, BOPP film and Hazy film are one and the same, they are different in physical properties and market identification by way of nomenclature and value. 3. There are several Judicial pronouncement which state a notification has to be interpreted as such and one s....