https://www.taxtmi.com/caselaws?id=89189 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. en-us Thu, 03 Sep 1998 00:00:00 +0530 Fri, 23 Sep 2011 18:47:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89189 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. Case-Laws Central Excise Thu, 03 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89189