https://www.taxtmi.com/caselaws?id=370180 Aseptic packaging paper should be classified in accordance with the applicable tariff clarification, which states that paper covered with plastic falls under Tariff Item Nos. 48115100 or 48115900 rather than Tariff Item No. 481190. A notice based on the premise that plastic is invariably an essential constituent of aseptic packaging paper is inconsistent with that clarification and lacks a proper foundation. Reliance on the minority view in the earlier larger bench decision was also treated as misplaced. On that basis, the demand and penalty were unsustainable, and the impugned order was set aside in favour of the assessee. en-us Thu, 11 Oct 2018 00:00:00 +0530 Tue, 13 Nov 2018 07:47:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370180 Aseptic packaging paper should be classified in accordance with the applicable tariff clarification, which states that paper covered with plastic falls under Tariff Item Nos. 48115100 or 48115900 rather than Tariff Item No. 481190. A notice based on the premise that plastic is invariably an essential constituent of aseptic packaging paper is inconsistent with that clarification and lacks a proper foundation. Reliance on the minority view in the earlier larger bench decision was also treated as misplaced. On that basis, the demand and penalty were unsustainable, and the impugned order was set aside in favour of the assessee. Case-Laws Central Excise Thu, 11 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370180