Ch. 49
- Document type
- Other
- Dated
- Category
- Customs Tariff Act, 1975
Holograms
1. Holograms-Classification-Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastic are classifiable under CTA H. 39.19. As per Note 2 to Section VII, read with Explanatory Notes to H. 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 CTA SH. 3919.90. However embossed plastic holograms, which are not self-adhesive, will fall under H. 49.11, in view of Note 2 to Ch. 49. MF (DR) Cir-cular No. 35/96-Cus {F. No. 528/33/96-Cus. (TU)} dt. 21.6.1996-1996 (65) ECR 48C.