Circular No. 195/20/96-CX
dated 3/4/96
F.No. 61/7/96-CX.4

Government of India

Ministry of Finance

(Department of Revenue), New Delhi

Subject: Central Excise – Interpretation of Holograms – Regarding.

I am directed to say that certain doubts have been expressed regarding the correct interpretation of Board”s Circular No. 141/52/95-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 formation may be advised accordingly.

(Sanghamitra Panda)
Deputy Secretary to the Government of India
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