Central Excise - Applicability of exemption Notification No. 53/88-C.E., dated 1-3-1988 to 'Coloured Plastic Films' - Clarification regarding

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..... . 112/10/90-CX.3] Government of India Central Board of Excise & Customs New Delhi Subject : Central Excise - Applicability of exemption Notification No. 53/88-C.E., dated 1-3-1988 to 'Coloured Plastic Films' - Clarification regarding. Doubts have been expressed regarding the availability of exemption in terms of Notification No. 53/88-C.E., dated 1-3-1988 to plastic films falling under sub-he .....

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..... ilms. The Conference took note of the Explanatory Notes under Chapter 39 of HSN (Page-553) according to which plastic in primary forms may contain other material such as plasticisers, stabilisers, fillers and colouring matter chiefly intended to give the finished products special physical properties or desirable characterstics. Therefore, the Conference came to the conclusion that addition of colo .....

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