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Regarding classification of holograms under First Schedule, CTA 1975
Circular No. 35 dated 21st June
1996
Doubts have been
raised regarding classification of "embossed
holograms" under First Schedule to the Customs Tariff Act 1975 (Customs
Tariff), in the context of the Boards Circular No. 141/ 52/ 95- CX 4 dated
14.08.95 stating that "photo identity cards and Holograms" are
classifiable under sub-heading 4901.90 of the Central Excise Tariff.
Subsequently it has been clarified that the hologram, as such, would be
classified keeping in view the manufacturing process and end use etc.
2. The
issue has been examined. It is observed that " embossed holograms"
presently are made by embossing plastic films with mechanical dies and are self
adhesive, however in some cases, the possibility such holograms being other than
self adhesive is also not ruled out.
3. Self-adhesive
plates, film, foil, tape strip and other flat shapes, of plastic are
classifiable under heading 39.19 of the Customs Tariff. As per Note 2 to Section
VII, read with Explanatory Notes to heading 39.19, this heading also includes
articles printed with motifs, characters or pictorial representations, which are
not merely incidental to the primary use of the goods. In view of this,
self-adhesive embossed holograms will fall under heading 3919.90 of the Customs
Tariff. However embossed plastic holograms, which are not self-adhesive, will
fall under heading 49.11, in view of Note 2 to Chapter 19.
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