Eligibility of BOPP films under notification no/. 25/99-Cus. dated 28.2.99 sl. nos. 52 and 44- reg

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....g. I am directed to refer to the subject mentionaed above and to say that Notification No. 25/99-Cus. (Sl. No. 52), dated 28.2.99 provides for concessional rate of duty on `plain plastic film (other than polysterene film) of thickness 12 microns or below' when imported for manufacture of electronic capacitor grade metallised dielectric plastic film. On a question whether Biaxially Oriented Poly....

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....the said notification is not there under Sl.No.44. Such an explanation under Sl. No. 44 of the notification has been inserted only in the recent budget (2003) i.e. on 1.3.2003. 3. A doubt has been raised whether notification No.20/2001-Cus., which inserted the explanation under Sl.No.52 of the notification No.25/99-Cus. is applicable retrospectively or only prospectively and whether the explanat....