Printed tinned sheets of Chapter 72 - Eligibility for exemption Notification No. 174/86 - Clarification regarding

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....4] Government of India Central Board of Excise & Customs New Delhi Subject : Printed tinned sheets of Chapter 72 - Eligibility for exemption Notification No. 174/86 - Clarification regarding. The Doubts have been expressed whether printed tinned sheets would be covered by the expression "painted, lacquered, varnished or plastic coated sheets", occurring in Notification No.94/88-CE, ....

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....varnishing of plastic coating', the product - printed sheets - should, not be regarded as goods attracting levy of excise duty since 'printed sheets' is not explicitly covered by the description in the Heading 7210 and at best could be covered under Chapter 49 where nil duty would be attracted. 3. For classification of printed tinned sheets under Chapter 49, it is essential that the printed mat....

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....are to be classified according to the last process. By an amendment in 1988, HSN Explanatory Notes, now explicitly state that "for the purpose of sub-heading of heading 7210, products subjected to more than one type of coating, plating or clading are to be classified according to the last process. In the case of printed tinned sheets, it is learnt that sheets are invariably varnished after printin....