TaxTMI 
TaxTMI 
1998 (2) TMI 247
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....te, for the Respondent. [Order per : S.K. Bhatnagar, Vice President]. - This is an appeal filed by the Department with reference to the order of Collector (Appeals), Pune, dated 9-3-1992. 2. Learned Departmental Representative stated that the respondents were engaged in the manufacture of Printed Polyethylene Film. They had filed a classification list claiming classification under Heading....
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....raw attention towards the Collector v. Adhunik Plastik Industries Tribunal's Final Order No. 27/98-C dated 14-1-1998, 1998 (98) E.L.T. 365 (Tribunal) in respect of their own product in which also, the dispute was whether the printed plastic film was classifiable under Heading 3920.21 or 4901.90 and the Tribunal has dismissed the Department's appeal holding that the item was classifiable under Chap....
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....xtent of pointing out that Section Note (2) is important for determining whether the item would fall under Chapter 39 or Chapter 49 and learned Collector has also referred to the same section note and explanatory notes to H.S.N. It is further observed that in paragraphs (7) & (8) of his order, the Collector has himself come to the conclusion that if a plastic film is manufactured and then subjecte....