Duty liability on lacquered/metallised/laminated plastic materials made from duty-paid bare plastic films

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.... Ministry of Finance (Department of Revenue) New Delhi Subject : Duty liability on lacquered/metallised/laminated plastic materials made from duty-paid bare plastic films A question has been raised as to whether imported bare plastic films should be charged to C.V. duty at the concessional rate of 25 per cent a.v. as per Sr. No. 35 of notification No. 53/88-CE dated 1-3-1988 or at the ....

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..... No. 32 (iii) of Notification No. 53/88-C.E., dated 1-3-1988 because, in respect of imported bare plastic films, no Central Excise duty or Countervailing duty is paid on the goods falling under headings Nos. 38.01 to 39.15 from which such films have been produced. Similarly, metallised plastic films manufactured in India from out of such duty-paid imported bare plastic films should also be charge....