https://www.taxtmi.com/caselaws?id=52449 Printed plastic films bearing brand and seller particulars were treated as printing matter classifiable under Chapter Heading 4901.90, not as plastics under Heading 3920.39. The Tribunal relied on precedent in the assessee's own case and on the earlier ruling for plain plastic films printed with brand and seller details, and found no valid basis to distinguish the goods merely because the prior decision related to another factory. The classification issue was treated as already conclusively settled, so the impugned classification order was set aside and consequential relief followed. en-us Wed, 03 Dec 2003 00:00:00 +0530 Wed, 06 Oct 2010 09:46:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52449 Printed plastic films bearing brand and seller particulars were treated as printing matter classifiable under Chapter Heading 4901.90, not as plastics under Heading 3920.39. The Tribunal relied on precedent in the assessee's own case and on the earlier ruling for plain plastic films printed with brand and seller details, and found no valid basis to distinguish the goods merely because the prior decision related to another factory. The classification issue was treated as already conclusively settled, so the impugned classification order was set aside and consequential relief followed. Case-Laws Central Excise Wed, 03 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52449