https://www.taxtmi.com/caselaws?id=123139 Plastic items used for poultry keeping machinery were treated as parts of that machinery and classified under Chapter Sub-Heading 8436.99, not as other plastic articles under Chapter Sub-Heading 3926.90. The Tribunal followed its earlier decision in the same assessee's case, which had already classified identical goods under Chapter 8436 and had been accepted by the Revenue. On that basis, the contrary departmental classification was rejected, and the demand, confiscation, redemption fine, and penalties were held unsustainable. en-us Tue, 11 Dec 2007 00:00:00 +0530 Mon, 18 Sep 2017 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123139 Plastic items used for poultry keeping machinery were treated as parts of that machinery and classified under Chapter Sub-Heading 8436.99, not as other plastic articles under Chapter Sub-Heading 3926.90. The Tribunal followed its earlier decision in the same assessee's case, which had already classified identical goods under Chapter 8436 and had been accepted by the Revenue. On that basis, the contrary departmental classification was rejected, and the demand, confiscation, redemption fine, and penalties were held unsustainable. Case-Laws Central Excise Tue, 11 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123139