Customs exemption for plastic film turns on settled classification: film is distinct from sheets or foils, so benefit applies.

Polyester film was entitled to customs exemption for additional duty because binding precedent treated plastic films as distinct from plastic sheets or plastic foils under the notification wording. The earlier ratio controlled classification, and the denial of benefit on a different classification was inconsistent with that settled interpretation. The exemption therefore applied, and the refusal to grant relief was unsustainable.

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Issues: Whether polyester film was entitled to the benefit of the customs exemption notifications for the purpose of additional duty.

Analysis: The exemption claimed under the relevant customs notifications had already been considered in binding precedent, where plastic films were held to be distinct from plastic sheets or plastic foils and outside the expression used in the notification table. The impugned orders denying the benefit were inconsistent with that settled ratio.

Conclusion: The benefit of the notifications was available to the assessee for additional duty, and the denial of exemption was unsustainable.

Ratio Decidendi: Where a higher court has held that plastic films are distinct from plastic sheets or plastic foils for the purpose of an exemption notification, the same benefit cannot be denied by classifying the goods otherwise.

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