Central Excise - Classification of Photo Identity Cards and Holograms - Regarding

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....s, New Delhi Subject : Central Excise - Classification of Photo Identity Cards and Holograms - Regarding I am directed to say that certain doubts have been expressed regarding the correct classification of Photo Identity Cards and Holograms - whether these should be classified under Chapter 39 as articles of plastics or under Chapter 49 as products of printing industry. 2. The production of pho....

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.... Note (2) of Section VII of Central Excise Tariff also clearly excludes photo identity cards from the purview of Chapter 39 and places them squarely under Chapter 49. 5. On the other hand, Chapter Note (2) of Chapter 49 states that printing also means reproduced by means of a duplicating machine, produced under the control of a computer, embossed, photographed, photo-copied, thermocopied or typew....