| Date: |
03-04-1996
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| Notification No: |
Central Excise Circular No 195/1996
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| Issuing Authority: |
Central Excise
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| Type: |
Circular
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| File No: |
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| Subject: |
Regarding Interpretation of Holograms
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Regarding Interpretation of Holograms
Circular
No. 195
dated 3rd April 1996
I
am directed to say that certain doubts have been expressed regarding the correct
interpretation of Board's Circular No. 141/52/95-CX dated the 14th August 1995
clarifying the classification of Photo-identity cards.
2.
In this regard it is reiterated that Photo-identity cards merit
classification under Sub-heading 4901.90 of the Schedule of the Central Excise
Tariff Act, 1985. However, classification of holograms, cleared as such may be
decided keeping in view the manufacturing process and end-use, etc. on merits of
each case.
3.
Trade and filed formation may be advised accordingly.
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