https://www.taxtmi.com/caselaws?id=369950 Printed laminated plastic films were held classifiable under Tariff Item No. 4911, following an earlier Tribunal precedent that printing of polyfilms did not itself amount to manufacture and that lamination after printing was treated as manufacture only from 10.05.2008. The Tribunal applied that precedent to accept that the appellant's product fell under Tariff Item No. 4911 and, even after lamination became manufacture from that date, the goods remained liable to nil duty. On that basis, the demand and penalties were held unsustainable and the matter was decided in favour of the assessee. en-us Thu, 27 Sep 2018 00:00:00 +0530 Tue, 06 Nov 2018 07:17:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369950 Printed laminated plastic films were held classifiable under Tariff Item No. 4911, following an earlier Tribunal precedent that printing of polyfilms did not itself amount to manufacture and that lamination after printing was treated as manufacture only from 10.05.2008. The Tribunal applied that precedent to accept that the appellant's product fell under Tariff Item No. 4911 and, even after lamination became manufacture from that date, the goods remained liable to nil duty. On that basis, the demand and penalties were held unsustainable and the matter was decided in favour of the assessee. Case-Laws Central Excise Thu, 27 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369950