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

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....cation no/. 25/99-Cus, dated 28.2.99 sl. nos. 52 and 44- reg. 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 di....

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....for manufacture of plastic film capacitors, etc.  However, the explanation inserted under Sl.No.52 of 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 explana....