Cir. No.195/29/1996-CX, dt. 03/04/1996
- Document type
- Circular
- Reference no.
- C
- Dated
Classification of Photo -Identity cards & holograms
1 am directed to say that certain doubts have been expressed regarding the correct interpretation of Board"s Circular No.l41/52/95-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 formations may be advised accordingly.
Sd/-
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(Sanghamitra Panda)
Deputy Secretary to the Government of India