https://www.taxtmi.com/caselaws?id=242889 Air Bubble Film Rolls were held classifiable as polyethylene sheets under HSN 3920.10.92 because their commercial character and constituent material matched the specific plastic-sheet entry. HSN 3923, which covers articles for conveyance or packing of plastics, was found inapplicable since the product is used mainly to protect fragile goods and does not fall within the ordinary packing-material description in that entry. The specific HSN classification therefore prevailed over the broader packing-material or residuary treatment, and the authority's classification under HSN 3923 / Entry 103 of SRO 82 of 2006 was set aside in favour of the assessee. en-us Thu, 07 Nov 2013 00:00:00 +0530 Wed, 18 Dec 2013 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242889 Air Bubble Film Rolls were held classifiable as polyethylene sheets under HSN 3920.10.92 because their commercial character and constituent material matched the specific plastic-sheet entry. HSN 3923, which covers articles for conveyance or packing of plastics, was found inapplicable since the product is used mainly to protect fragile goods and does not fall within the ordinary packing-material description in that entry. The specific HSN classification therefore prevailed over the broader packing-material or residuary treatment, and the authority's classification under HSN 3923 / Entry 103 of SRO 82 of 2006 was set aside in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 07 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242889