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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....bility of concessional duty under Notification No. 25/99-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....

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....dimensions for  improving the mechanical properties of the film, like tensile strength, impact strength etc. Similarly, Hazy films are surface treated films made by hazy. It is also reported that the cost of 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, ....

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.... 4.              Keeping in view the position explained above, it has been decided that BOPP and Hazy PP films will not be eligible for concessionel duty under Notification No. 25/99-Cus., dated 28.2.99 (SI.No.52) as 'plain film' . Custom Houses may finalise the provisional assessments in the light of above decision. Wherever final ....