2003 (12) TMI 146 - AT - Central Excise

Summary

Issues: Correct classification of printed plastic films under Central Excise Tariff Act, 1985

In the present appeal, the main issue revolves around the correct classification of printed plastic films under the Central Excise Tariff Act, 1985. The Revenue classified the product under Heading 3920.39 as printed plastic, while the appellants argued that it should be classified under Chapter Heading 4901.90.

Analysis:

The appellants, represented by Shri Patil, contended that the issue of classification had already been settled in their favor by the Tribunal in a previous case. The Tribunal had ruled that plain plastic films printed with brand product and seller details should be classified under Heading 4901.90. Despite this precedent, the adjudicating authority in the current case did not follow the Tribunal's decision, citing a distinction based on the location of the factories. However, the appellants argued that this distinction was unjustified and that the issue had been conclusively settled by the Tribunal. They pointed out that the Revenue had not appealed the previous decision to any higher authority.

Upon hearing the arguments, the Tribunal found that the classification issue had indeed been decided in favor of the appellant in a previous case. The Tribunal noted that the adjudicating authority's distinction based on factory locations was not reasonable. Therefore, the Tribunal set aside the impugned order and allowed the appeal, providing consequential relief to the appellant.

In conclusion, the Tribunal upheld the classification of the printed plastic films under Heading 4901.90 in line with its previous decisions and rejected the Revenue's classification under Heading 3920.39. The Tribunal emphasized the importance of consistency in applying legal precedents and disregarded the arbitrary distinction made by the adjudicating authority based on factory locations.