https://www.taxtmi.com/caselaws?id=74661 Lacquered polyester films were held to retain their identity as polyester films where the coating was only a physical lacquer application and did not create a new product. The classification dispute turned on the manufacturing process, test reports, expert affidavit evidence, and the amended wording of Item 15A(2), which covered films whether lacquered or not. On that basis, the goods were treated as classifiable under Item 15A(2) of the Central Excise Tariff rather than Item 68, and the Revenue's challenge failed. en-us Fri, 18 Jul 1986 00:00:00 +0530 Fri, 10 Jun 2011 12:29:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74661 Lacquered polyester films were held to retain their identity as polyester films where the coating was only a physical lacquer application and did not create a new product. The classification dispute turned on the manufacturing process, test reports, expert affidavit evidence, and the amended wording of Item 15A(2), which covered films whether lacquered or not. On that basis, the goods were treated as classifiable under Item 15A(2) of the Central Excise Tariff rather than Item 68, and the Revenue's challenge failed. Case-Laws Central Excise Fri, 18 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74661