https://www.taxtmi.com/caselaws?id=268361 Printing on PVC sheets did not create a new and distinct product where the notice itself proceeded on the basis that the goods remained the same plastic sheets with only a printed design. On that footing, the dispute was confined to classification within Chapter 39, and the Tribunal could not sustain a finding that printing brought into existence a separate commercially identifiable product or a second levy on the same goods. The goods therefore remained classifiable under Chapter 39 Heading 39.20, and the assessee succeeded. en-us Wed, 16 Sep 2015 00:00:00 +0530 Fri, 01 Sep 2017 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268361 Printing on PVC sheets did not create a new and distinct product where the notice itself proceeded on the basis that the goods remained the same plastic sheets with only a printed design. On that footing, the dispute was confined to classification within Chapter 39, and the Tribunal could not sustain a finding that printing brought into existence a separate commercially identifiable product or a second levy on the same goods. The goods therefore remained classifiable under Chapter 39 Heading 39.20, and the assessee succeeded. Case-Laws Central Excise Wed, 16 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268361