Printed tinned sheets of Chapter 72 - Eligibility for exemption Notification No. 174/86 - Clarification regarding

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..... ise & Customs New Delhi Subject : Printed tinned sheets of Chapter 72 - Eligibility for exemption Notification No. 174/86 - Clarification regarding. The Doubts have been expressed whether printed tinned sheets would be covered by the expression "painted, lacquered, varnished or plastic coated sheets", occurring in Notification No.94/88-CE, dated 1-3-1988, 174/88-CE, dated 13-5-1988, 202/88-CE, .....

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..... ets - should, not be regarded as goods attracting levy of excise duty since 'printed sheets' is not explicitly covered by the description in the Heading 7210 and at best could be covered under Chapter 49 where nil duty would be attracted. 3. For classification of printed tinned sheets under Chapter 49, it is essential that the printed matter is of the essence and is not merely incidental to its p .....

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..... ndment in 1988, HSN Explanatory Notes, now explicitly state that "for the purpose of sub-heading of heading 7210, products subjected to more than one type of coating, plating or clading are to be classified according to the last process. In the case of printed tinned sheets, it is learnt that sheets are invariably varnished after printing. Consequently they would be covered by the expression 'pain .....

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..... . l74/88-CE and 202/88-CE. 5. Accordingly, it is clarified that the expression 'painted, lacquered, varnished or plastic coated sheets' would also cover interalia tinned sheets subjected to a process of printing and varnishing. They would be classifiable under Heading 7210.00/7212.00 (Sub-heading 7210.30 or 7212.30) and would be eligible for benefit of Notification No. 94/88-CE, dated 1-3-1988, 1 .....

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