https://www.taxtmi.com/caselaws?id=217750 Self-adhesive stickers were treated as self-adhesive material fitting the tariff description for sheets, films, coils, tapes and strips, so they were classifiable under Chapter 39 rather than Chapter 49 of the Central Excise Tariff. On penalty, the goods were cleared on due declarations and there was no suppression of facts with intent to evade duty, so penalty was not sustainable. The commentary states that classification follows the essential tariff description of the goods and that penalty requires suppression coupled with intent to evade duty. en-us Wed, 05 Oct 2011 00:00:00 +0530 Fri, 14 Sep 2012 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217750 Self-adhesive stickers were treated as self-adhesive material fitting the tariff description for sheets, films, coils, tapes and strips, so they were classifiable under Chapter 39 rather than Chapter 49 of the Central Excise Tariff. On penalty, the goods were cleared on due declarations and there was no suppression of facts with intent to evade duty, so penalty was not sustainable. The commentary states that classification follows the essential tariff description of the goods and that penalty requires suppression coupled with intent to evade duty. Case-Laws Central Excise Wed, 05 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217750