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TMI BlogCentral Excise - Approval of classification list of M/s. Bhor Industries Ltd. for their product - PVC Adhesive tapes - Question regardingX X X X Extracts X X X X X X X X Extracts X X X X ..... . No. 93/21/89-CX.3] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Approval of classification list of M/s. Bhor Industries Ltd. for their product - PVC Adhesive tapes - Question regarding. This is a reference to letter F.No.V-TI(30)31/88/114 dated the 4th January, 1989 on the subject mentioned above and to say that the matte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osion Tape) having different width of 4 cm, 5 cms, 60 cms, 100 cms, 110 cms. Assessee has sought the classification of these products under sub-heading No. 3919.00 and claimed effective rate of duty @ 25% Adv. in terms of noification No. 340/86-C.E., dated 11-6-1986. Although, Notification No.340/86 is now rescinded by Notification No. 129/88-C.E., dated 1-3-1988, rate of duty is still 25% Adv. un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th 1/16" to 4" which would suggest that narrow films in continuous length having a width of 100mm and below but more than 2mm are to be considered as tapes. Moreover tapes (e.g. adhesive tapes, video tapes ) are in the nature of finished product ready for use for definite purpose as against sheets which are general purpose articles which are to be fabricated to an article to suit various requireme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s possible that, to evade duty that trade may change the practice of invoicing describing sheets as tapes only. 4. As the matter is not free from doubt, same is referred to Board, for clarification. Board may like to prescribe same definite maximum width for the tapes if deemed fit. Pending clarification, field formations have been directed to resort to provisional assessment. Yours faithfull ..... X X X X Extracts X X X X X X X X Extracts X X X X
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