https://www.taxtmi.com/caselaws?id=88535 The Appellate Tribunal considered the classification of Printed Polyethylene Film under Heading 49.01 or 3920.32, with a focus on Section Note 2 to Section VII. The Tribunal noted errors in the Collector's order, agreeing with the Department's argument for classification under Chapter 39 but finding the rejection of the appeal inconsistent. Emphasizing the importance of aligning findings with conclusions, the Tribunal suggested a correction to the final line of the order for coherence. The appeal was disposed of with these observations, underscoring the need for consistency between substantive findings and concluding statements. en-us Fri, 13 Feb 1998 00:00:00 +0530 Mon, 19 Sep 2011 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88535 The Appellate Tribunal considered the classification of Printed Polyethylene Film under Heading 49.01 or 3920.32, with a focus on Section Note 2 to Section VII. The Tribunal noted errors in the Collector's order, agreeing with the Department's argument for classification under Chapter 39 but finding the rejection of the appeal inconsistent. Emphasizing the importance of aligning findings with conclusions, the Tribunal suggested a correction to the final line of the order for coherence. The appeal was disposed of with these observations, underscoring the need for consistency between substantive findings and concluding statements. Case-Laws Central Excise Fri, 13 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88535