https://www.taxtmi.com/caselaws?id=35302 Self-adhesive hologram sticker/sheet and holographic film, after embossing, coating and lamination, remained classifiable under Heading 39.19 as self-adhesive plastic sheets and films; printed or holographic features did not move the goods to Heading 49.01 because Note 2 to Section VII excludes Heading 39.19 goods from Chapter 49. On limitation, disclosure of the manufacturing process, excise registration, and record entries negatived suppression, so the dispute was treated as one of classification and valuation and the extended period was held unavailable. en-us Mon, 16 Feb 2009 00:00:00 +0530 Fri, 12 Feb 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35302 Self-adhesive hologram sticker/sheet and holographic film, after embossing, coating and lamination, remained classifiable under Heading 39.19 as self-adhesive plastic sheets and films; printed or holographic features did not move the goods to Heading 49.01 because Note 2 to Section VII excludes Heading 39.19 goods from Chapter 49. On limitation, disclosure of the manufacturing process, excise registration, and record entries negatived suppression, so the dispute was treated as one of classification and valuation and the extended period was held unavailable. Case-Laws Central Excise Mon, 16 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35302