1998 (2) TMI 247

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....N. Rangwani, Advocate, 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 clas....

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....connection, he would like to draw 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 it....

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....oth the sides are correct to the extent 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....

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....them against the order of Collector (Appeals). The fact that the Tribunal has passed orders in respect of such products, in other cases including that of the respondents' is another matter and undoubtedly, the orders already passed by the Courts and Tribunal will have to be taken note of till they hold the field but, insofar as this present case is concerned, the only observation which is required....