Plastic packing material classification follows end use, with air bubble cushion films upheld under the packing goods tariff heading.

Air Plast air bubble cushion films, being specifically used as packing material, were classified as articles for packing of goods made of plastics under sub-heading 3923.90. The Tribunal followed an earlier decision on an identical product, applying the principle that plastic goods intended for packing fall within Heading 3923 when the product and end use are the same. The alternative classification as laminated plastic film under sub-heading 3920.38 was not accepted, and the assessee's classification was sustained.

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Issues: Whether Air Plast air bubble cushion films were classifiable under sub-heading 3923.90 as articles for packing of goods made of plastics or under sub-heading 3920.38 as laminated plastic film.

Analysis: The product was found to be specifically used as packing material. The classification issue was treated as settled by an earlier Tribunal decision concerning an identical product, which had held that goods intended for packing of goods and made of plastics fall within Heading 3923. The present product answered that description and the earlier ratio was followed.

Conclusion: The classification under sub-heading 3923.90 was upheld and the Revenue's challenge to the order in appeal failed.

Final Conclusion: The assessee's classification was sustained and the Revenue's appeal was rejected.

Ratio Decidendi: Plastic articles specifically used for packing of goods are classifiable under the tariff heading for articles for packing of goods, and an identical prior classification finding will be followed where the product and use are the same.

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