2003 (12) TMI 146

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..... ]. - The short dispute in the present appeal is the correct classification of the printed plastic films. Whereas the Revenue has classified the product under Heading 3920.39 as printed plastic, the appellants' contention is that the product is properly classifiable under Chapter Heading 4901.90. 2. Shri Patil, learned Advocate appearing for the appellants submit that the issue is no more res inte .....

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..... ants' contention is that the above distinction made by the Commissioner does not stand to any valid reason inasmuch as the issue stands finally concluded by the Tribunal. Mr. Patil submits that against the said order no appeal has been filed before any higher authority by the Revenue. 3. After hearing the learned SDR we find that the Commissioner in his impugned order has accepted that the classi .....

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