https://www.taxtmi.com/caselaws?id=51586 A holographic security marking product manufactured from stamping foil was held to retain its essential tariff character as stamping foil rather than becoming plastic goods merely because it was embossed, laminated, coated with adhesive and fitted with release paper. Classification under Heading 39.19 was rejected because the goods were not shown to have lost their original identity; Heading 49.01 was therefore accepted. The penalty proposal also failed because it depended entirely on the department's classification case, and once that classification was displaced, no penalty basis remained. en-us Wed, 20 Nov 2002 00:00:00 +0530 Mon, 27 Sep 2010 10:27:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51586 A holographic security marking product manufactured from stamping foil was held to retain its essential tariff character as stamping foil rather than becoming plastic goods merely because it was embossed, laminated, coated with adhesive and fitted with release paper. Classification under Heading 39.19 was rejected because the goods were not shown to have lost their original identity; Heading 49.01 was therefore accepted. The penalty proposal also failed because it depended entirely on the department's classification case, and once that classification was displaced, no penalty basis remained. Case-Laws Central Excise Wed, 20 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51586