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Central Excise - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Classification of Holograms and Holographic films - CESTAT ...


CESTAT Decision on Holograms Contradicts Previous Rulings, Lacks Rationale, and Raises Classification Criteria Concerns.

April 10, 2015

Case Laws     Central Excise     SC

Classification of Holograms and Holographic films - CESTAT arrives at the exactly opposite result without telling us why. Secondly, we are again left guessing as to how the self adhesive aspect of the product is more important than the security aspect of the said product. - SC

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