Circular No. 35/96-Cus - Customs - 035/96

Circular No. 35/96-Cus. dated 21/6/96 F.No. 528/33/96 CUS. (TU)AS Government of India Ministry of Finance Department of Revenue, New Delhi Subject : Classification of holograms under First Schedule, CTA 1975- Regarding. 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. Sd/- (V.K. Singh) Senior Technical Officer (TU)