Classification of printed plastic films follows printing matter heading, not plastics, where precedent has already settled the issue.

Printed plastic films bearing brand and seller particulars were treated as printing matter classifiable under Chapter Heading 4901.90, not as plastics under Heading 3920.39. The Tribunal relied on precedent in the assessee's own case and on the earlier ruling for plain plastic films printed with brand and seller details, and found no valid basis to distinguish the goods merely because the prior decision related to another factory. The classification issue was treated as already conclusively settled, so the impugned classification order was set aside and consequential relief followed.

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Issues: Whether printed plastic films bearing brand and seller details were classifiable under Heading 3920.39 or under Chapter Heading 4901.90.

Analysis: The dispute turned on the tariff classification of the printed plastic films. The Tribunal noted that the very same issue had already been decided in the assessee's own case and that the earlier decision, following the prior ruling on plain plastic films printed with brand and seller particulars, had held such goods to fall under Chapter Heading 4901.90 of the Central Excise Tariff Act, 1985. The adjudicating authority's attempt to distinguish the earlier ruling on the basis that it related to a different factory was found to be unjustified, since the classification issue had already been conclusively settled.

Conclusion: The goods were held classifiable under Chapter Heading 4901.90 and not under Heading 3920.39, in favour of the assessee.

Final Conclusion: The impugned classification order was set aside and the appeal was allowed with consequential relief.

Ratio Decidendi: Printed plastic films carrying brand and seller particulars are classifiable as printing matter under Chapter Heading 4901.90 rather than as plastics under Heading 3920.39 when the issue has already been conclusively settled by precedent.

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