Central Excise - Interpretation of Hologorams - Regarding. - Central Excise - 195/20/96-CX

Central Excise - Interpretation of Hologorams - Regarding. Circular No. 195/20/96-CX Dated 3-4-1996 [From F. No. 61/7/96-CX.4] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Interpretation of Hologorams - Regarding. I am directed to say that certain doubts have been expressed regarding the correct interpretation of Board's Circular No. 141/52/95-CX, dated the 14th August, 1995 clarifying the classification of Photo-identity cards. 2. In this regard it is reiterated that Photo-identity cards merit classification under sub-heading 4901.90 of the Schedule of the Central Excise Tariff Act, 1985. However, classification of holograms, cleared as such may be decided keeping in view the manufacturing process and end-use, etc. on merits of each case. 3. Trade and field formations may be advised accordingly.