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

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....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 held to be liable to excise duty and to say that a doub....

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....c 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 films. 3. A doubt has been raised as to whether such me....