https://www.taxtmi.com/caselaws?id=111873 Printed or laminated plastic films were considered in the context of exemption under Notification No. 14/92-C.E., with the key question being whether duty-paid bare plastic films used as inputs could qualify as plastic materials falling under Chapters 39.01 to 39.15. Relying on Board circulars dated 25-6-1987 and 22-8-1990, the analysis treated lacquered, laminated or metallised films made from duty-paid bare plastic films as products made out of duty-paid plastic materials, where the input satisfied the tariff description. On that basis, a prima facie case was found and pre-deposit of duty and penalty was dispensed with, with recovery stayed pending appeal. en-us Thu, 01 Jul 2004 00:00:00 +0530 Wed, 25 Apr 2012 16:31:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111873 Printed or laminated plastic films were considered in the context of exemption under Notification No. 14/92-C.E., with the key question being whether duty-paid bare plastic films used as inputs could qualify as plastic materials falling under Chapters 39.01 to 39.15. Relying on Board circulars dated 25-6-1987 and 22-8-1990, the analysis treated lacquered, laminated or metallised films made from duty-paid bare plastic films as products made out of duty-paid plastic materials, where the input satisfied the tariff description. On that basis, a prima facie case was found and pre-deposit of duty and penalty was dispensed with, with recovery stayed pending appeal. Case-Laws Central Excise Thu, 01 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111873