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Central Excise - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Classification of Holograms and Holographic films - merely ...


Supreme Court clarifies classification of self-adhesive holograms under Central Excise law; primary use determines category.

April 10, 2015

Case Laws     Central Excise     SC

Classification of Holograms and Holographic films - merely because a particular embossed hologram is self adhesive, therefore in all cases, it will attract entry 39 is not correct. - What is to be seen is whether the self adhesive part of the product is of primary use or the printed matter is of primary use - SC

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