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

Subject: Central Excise - Interpretation of Holograms

1 am directed to say that certain doubts have been expressed regarding the correct interpretation of Board"s Circular No.l41/52/95-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 formations may be advised accordingly.

Sd/-
< (Sanghamitra Panda)
Deputy Secretary to the Government of India

F.No.61/7/96-CX.4

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