https://www.taxtmi.com/caselaws?id=107561 Plastic goods in running lengths and roll form were treated as plates, sheets, film, foil and strip under Chapter Note 10 of Chapter 39, because the material had not assumed the shape of an article; classification under sub-heading 3921.19 was therefore upheld and the claim under sub-heading 3923.19 rejected. The Modvat credit claim and cum-duty valuation issue were not finally determined below and required factual and legal reconsideration, so that aspect was remanded for de novo adjudication with an opportunity to produce supporting evidence. en-us Mon, 26 May 2003 00:00:00 +0530 Fri, 23 Mar 2012 14:06:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107561 Plastic goods in running lengths and roll form were treated as plates, sheets, film, foil and strip under Chapter Note 10 of Chapter 39, because the material had not assumed the shape of an article; classification under sub-heading 3921.19 was therefore upheld and the claim under sub-heading 3923.19 rejected. The Modvat credit claim and cum-duty valuation issue were not finally determined below and required factual and legal reconsideration, so that aspect was remanded for de novo adjudication with an opportunity to produce supporting evidence. Case-Laws Central Excise Mon, 26 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107561