Lacquered/laminated/metallised plastic films manufactured from duty paid bare films [Chapter 39]

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....ce in the practice of assessment of lacquered/ laminated or metallised plastic films under the new Central Excise Tariff have come to the notice of the Board. The matter was also raised by some of the manufacturers before the Finance Minister at an Open House meeting held recently. 2. The issue has been examined by the Board. It is observed that conversion of bare films into lacquered, laminated ....

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.....E., dated 23-10-1982 has been withdrawn, and excise duty has been immenced on plastic films. Law Ministry's opinion referred to in the aforesaid Tariff Advice No. 40/82 thus assumes relevance after the withdrawal of the said notification. 3. The Board further observed that, since then, two recent decisions (cited below) further confirm the views of the Law Ministry viz., Supreme Court decision ....