https://www.taxtmi.com/caselaws?id=275107 PVC rigid plain, coated and laminated films were found to fall within Schedule Entry C-54 because the notified entry covers industrial inputs and packing materials identified by reference to Heading 3920 of the Central Excise Tariff Act, 1985. On the material before the Authority, the goods answered the tariff description for plastics film under CETH 3920 49 00, so they were treated as covered by the notification and the schedule entry. The products were therefore held to be taxable under Schedule Entry C-54 in favour of the assessee. en-us Tue, 20 Jun 2017 00:00:00 +0530 Wed, 19 Sep 2018 05:45:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275107 PVC rigid plain, coated and laminated films were found to fall within Schedule Entry C-54 because the notified entry covers industrial inputs and packing materials identified by reference to Heading 3920 of the Central Excise Tariff Act, 1985. On the material before the Authority, the goods answered the tariff description for plastics film under CETH 3920 49 00, so they were treated as covered by the notification and the schedule entry. The products were therefore held to be taxable under Schedule Entry C-54 in favour of the assessee. Case-Laws VAT and Sales Tax Tue, 20 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275107