https://www.taxtmi.com/caselaws?id=90178 Air bubble sheets used as packing material were classified under CET sub-heading 3923.90 because the product answered the tariff description for packing material, and an earlier Tribunal ruling on the same classification issue squarely applied. The classification under CET sub-heading 3920.38, which covered plastic laminated films, was therefore not sustainable. Applying the governing precedent to the same factual use of the product, the assessee's classification under the packing material heading was accepted. en-us Tue, 08 Sep 1998 00:00:00 +0530 Tue, 04 Oct 2011 12:05:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90178 Air bubble sheets used as packing material were classified under CET sub-heading 3923.90 because the product answered the tariff description for packing material, and an earlier Tribunal ruling on the same classification issue squarely applied. The classification under CET sub-heading 3920.38, which covered plastic laminated films, was therefore not sustainable. Applying the governing precedent to the same factual use of the product, the assessee's classification under the packing material heading was accepted. Case-Laws Central Excise Tue, 08 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90178