Printed plastic goods and printed paper goods used in the packaging industry - Implementation of circular No. 6/89-CX.3 - Central Excise - 29/89

Printed plastic goods and printed paper goods used in the packaging industry - Implementation of circular No. 6/89-CX.3 Circular No. 29/89 Dated 5-5-1989 [From F. No. 93/22/89-CX.3] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : C.Ex.- Circular No. 6/89-CX.3, dated 16-1-1989 - Implementation thereof - Regarding. Attention is invited to Board's letter F. No. 93/5/89-CX.3, dated 16-1-1989 (Circular No. 6/89-CX 3) and to say that representations have been received in the Board's office against raising of demands for the past period in respect of goods covered by the said Board's letter F.No.93/5/89-CX.3 dated 16-1-1989 (Circular No. 6/89-CX.3). 2. The matter has been examined. It is observed that, vide Boards Telex F.No.93/39/87-CX.3 dated 7-8-1987, it had been clarified that the goods in question would be classifiable under Chapter 49 of the new Central Excise Tariff. Therefore, the case of classification of such printed plastic goods and such printed paper goods, used in the packaging industry, under Chapter 49 is a direct off-shoot of the said Board's Telex F. No. 93/39/87-CX.3 dated 7-8-1987. The correct classification of such goods has now been communicated vide Board's Letter F. No. 93/5/89-CX.3, dated 16-1-1989. As the classification of such goods under Chapter 49 during the period prior to 16-1-1989 is attributable to Board's Telex F. No. 93/39/87-CX.3, dated 7-8-1987, the Board desires that the instructions contained in Board's letter F. No.93/5/89-CX.3, dated 16-1-1989 may be given effect to from the date of its issue, i.e. 16-1-1989.