Eligibility of concessional duty under notification No. 25/99-Cus. dated 28.2.99 to BOPP and Hazy film as `plain film'

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..... r Notification No. 25/99-Cus., dated 28-2-99 to BOPP and Hazy film as 'plain film' regarding, I am directed to refer to the subject mentioned above and to say that a representation has been received in Board's office Electronic Components Industries Association (ELCINA) regarding denial of the benefit of notification to BOPP film and Hazy film used in the manufacture of the cap .....

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..... ms made by hazy. It is also reported that the cost of plain films is in the range of Rs. 110/- per kg. whreas BOPP films are much costlier. Further even though the composition of the plain film, BOPP film and Hazy film are one and the same, they are different in physical properties and market identification by way of nomenclature and value. 3. There are several Judicial pronouncem .....

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..... in film' . Custom Houses may finalise the provisional assessments in the light of above decision. Wherever final assessments have been done, demands may be issued for the past period. Board may please be apprised of the action taken in the matter. Please acknowledge the receipt of this circular. (K.M. ravichandran) Sr. Technical Officer(TU) - Circular - Trad .....

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