https://www.taxtmi.com/caselaws?id=82640 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. en-us Mon, 19 Jul 1993 00:00:00 +0530 Wed, 06 Jul 2011 14:59:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82640 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. Case-Laws Customs Mon, 19 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82640