Central Excise - Chapter 39 - Duty liability on lacquered/metalised/ laminated plastic material made from duty-paid bare films

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.... Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Chapter 39 - Duty liability on lacquered/metalised/ laminated plastic material made from duty-paid bare films. A reference is invited to Board's letter F. No. 93/75/86-CX.3, dated 9-10-1986 whereunder lacquered/laminated/metallised plastic films made from duty-paid bare films were h....

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....of 25% ad valorem on some specified varieties of plastic films provided such films are manufactured out of duty-paid plastic materials falling under Heading No. 39.01 to 39.15. Therefore metallised/lacquered/laminated plastic films made out of duty-paid bare plastic films can also be said to be manufactured out of duty paid plastic materials and can avail the same rate of duty as on bare plastic f....