9911796707
TMI Blog1998 (2) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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 49.01 and the Assistant Collector had approved the cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Chapter 49. 6. He would also like to draw attention to another order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hether 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 subjected to printing, there is no further manufacture because a plain plastic fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch 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 to be made is that the last line of the order being not in harmony with the actual finding portion given in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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