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of <h1>Appellate Tribunal Upholds Classification of Printed Plastic Films</h1> <h3>COLLECTOR OF CUSTOMS, MADRAS Versus PAPER PRODUCTS LTD.</h3> COLLECTOR OF CUSTOMS, MADRAS Versus PAPER PRODUCTS LTD. - 2004 (164) E.L.T. 268 (Tri. - Del.) The Appellate Tribunal CEGAT, New Delhi upheld the order of the Collector (Appeals) regarding the classification of printed plastic films under Tariff Entry 39.20. The Tribunal confirmed that printed films fall under this heading and duty is not payable again after printing. The departmental appeal was dismissed. (Case Citation: 1992 (2) TMI 318 - CEGAT, New Delhi)
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